Petitioner allowed to pay Rs. 7,69,317 under Sabka Vishwas Scheme 2019 with 6% interest from June 30, 2020

The HC allowed the petition and directed respondents to permit the petitioner to pay Rs. 7,69,317 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with interest at 6% per annum from 30 June 2020 until payment. The court, while noting delay in filing and the petitioner's attempts to gather bank documents, declined to adopt the higher interest rate applied in the relied precedent and fixed 6% as appropriate. On payment, respondents were to issue the discharge certificate.

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Issues:
Petitioner seeking direction to pay under Sabka Vishwas Scheme, 2019 and issue discharge certificate.

Analysis:
The Petitioner, a private limited company, filed a declaration under the Sabka Vishwas Scheme, 2019, declaring tax dues. The Respondents issued Form SVLDRS-3 directing payment of Rs. 7,69,317/-. Due to the Covid-19 lockdown, the Petitioner's payment was returned by the bank. Despite multiple attempts, a new challan could not be generated. Respondents later called for a response, to which the Petitioner expressed willingness to pay but faced challenges due to the old challan issue.

The Court considered the Petitioner's eligibility for the Scheme, which was not in dispute. Documents confirmed the payment attempt on 24 June 2020. Referring to a similar case, the Court emphasized the Petitioner's bona fide attempt to pay within the extended period. The Court directed the Respondents to accept the payment with interest, following the precedent set by the Gujarat High Court.

Regarding the delay in filing the petition, the Court noted the Petitioner's efforts to pay and collect necessary documents. Citing the Gujarat High Court's decision, the Court ordered interest at 6% per annum. The judgment allowed the Petitioner to pay the amount under the Scheme with interest, directing the Respondents to issue necessary certificates promptly.

In conclusion, the Court granted relief to the Petitioner, emphasizing the need to extend indulgence as in the Gujarat High Court case. The judgment highlighted the importance of considering the circumstances and ensuring fair treatment in similar cases.

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