Sabka Vishwas Scheme relief allowed where timely payment failed due to bank technical error, with interest and certification directed.

A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete payment and obtain the discharge certificate where eligibility was undisputed, Form SVLDRS-3 had been issued, and remittance was attempted within the extended period but failed because of a bank-side technical error. The Court accepted the supporting record, noted that the respondents did not dispute it, and granted relief by directing acceptance of the amount with interest at 6% per annum from 30 June 2020 until payment, followed by issuance of the certificate. The ruling reflects equitable implementation of the settlement scheme where delay was not attributable to the declarant.

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Issues: Whether the petitioner was entitled to be permitted to pay the declared amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and obtain the consequential discharge certificate despite the earlier remittance being returned by the bank and the payment being made after the original time period.

Analysis: The petitioner's eligibility under the Scheme was not disputed and Form SVLDRS-3 had been issued. The record showed that payment was attempted within the extended period, the amount was remitted on 24 June 2020, and the remittance failed because of bank-side technical difficulty, with the refund also reflected in the record. The respondents did not dispute these documents in the reply affidavit. The petitioner had also promptly responded to the departmental email seeking compliance and had continued to seek an opportunity to pay, but no new challan was issued. In these circumstances, the Court followed the approach adopted in the comparable Gujarat decision and granted relief.

Conclusion: The petitioner was held entitled to deposit the amount under the Scheme along with interest at 6% per annum from 30 June 2020 till payment, and the respondents were directed to accept the payment and thereafter issue the necessary certificate.

Final Conclusion: The writ petition succeeded by securing implementation of the settlement scheme in favour of the petitioner on equitable terms, with payment to be completed within the time granted by the Court.

Ratio Decidendi: Where a declarant makes a bona fide attempt to comply with a settlement scheme within time and the payment fails for reasons not attributable to the declarant, writ relief may be granted to permit acceptance of the amount with appropriate interest and consequential certification.

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