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Issues: Whether the petitioner was entitled to the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 despite failure of the online payment on the last date due to technical difficulties, and whether the impugned adjudication order could be quashed.
Analysis: The petitioner had already filed a declaration under the Scheme, the Designated Committee had quantified the amount payable under the Scheme, and the record showed a bona fide attempt to make the payment within the extended time by NEFT, which was returned by the receiving bank. The Court held that the petitioner's inability to complete payment was attributable to technical issues and the pandemic situation, not to any lack of bona fides. Since the object of the Scheme was to reduce legacy litigation and secure voluntary resolution of disputed dues, the substantive benefit of the Scheme could not be denied on procedural grounds where the declarant had made a genuine attempt to comply. The Court further held that the petitioner's case was distinguishable from cases where no bona fide attempt was shown.
Conclusion: The petitioner was held entitled to the benefit of the Scheme, and the authorities were directed to accept the quantified amount with interest and grant the Scheme benefit.
Ratio Decidendi: Where a declarant under a legacy dispute resolution scheme makes a bona fide but unsuccessful attempt to pay the quantified amount within time due to technical failure, the substantive scheme benefit cannot be denied merely on procedural technicalities.