Court quashes decision, orders benefits under Sabka Vishwas Scheme. The court quashed the impugned communication rejecting the petitioner's claim under the Sabka Vishwas Scheme due to lack of reasons and failure to apply ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court quashes decision, orders benefits under Sabka Vishwas Scheme.
The court quashed the impugned communication rejecting the petitioner's claim under the Sabka Vishwas Scheme due to lack of reasons and failure to apply the mind adequately. Respondents were directed to grant the scheme's benefit, issue Form No.3 within 15 days, and the petitioner instructed to make payment within four weeks of receiving the form. Upon payment, respondents were to issue the Discharge Certificate within two weeks, resolving the matter in favor of the petitioner.
Issues: Petitioner seeking relief against rejection of application under Sabka Vishwas Scheme, violation of principles of natural justice in communication, and ultra vires Circular No.1072/05/2019-CX.
Analysis: 1. The petitioner filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, and respondent No.3 issued Form No.2 to the petitioner. Despite the petitioner's readiness to pay the amount, the respondent rejected the claim. The petitioner approached the court seeking relief.
2. The court noted that the impugned communication rejecting the petitioner's claim was violative of principles of natural justice as no reason or opportunity was given to the petitioner. The communication was deemed unreasoned, non-speaking, and contrary to the Circular issued regarding the SVLDR scheme's applicability and maintainability.
3. The court held that the impugned communication deserved to be quashed due to the lack of reasons provided and the failure to apply the mind adequately. The court directed the respondents to grant the benefit of the SVLDR Scheme to the petitioner, emphasizing the importance of following due process and principles of natural justice.
4. Consequently, the court allowed the petition, quashed the impugned communication, and directed the respondents to issue Form No.3 within 15 days of the order. The petitioner was instructed to make the payment within four weeks of receiving Form No.3. Upon payment, the respondents were to issue the Discharge Certificate within two weeks, thereby concluding the matter in favor of the petitioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
