Pre-deposit credit under Sabka Vishwas scheme must be considered fairly; refund rejection set aside for lack of hearing.

Refusal to refund a pre-deposit made during investigation was held unsustainable where the authority failed to consider the claimant's request for credit of that deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and did not afford a proper hearing. The communication did not address the core entitlement issue and the claim was not examined on merits. The High Court quashed the rejection and restored the refund request for fresh consideration after giving the petitioner due opportunity.

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Issues: Whether the rejection of the petitioner's request for refund of the amount deposited during investigation, without considering the claim for credit of pre-deposit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and without affording due opportunity, was sustainable.

Analysis: The dispute turned on whether the petitioner, having made a pre-deposit during investigation and later deposited an equivalent amount to avail the scheme benefit because no communication was received on its entitlement to credit, was entitled to have the request examined on merits. The impugned communication did not address the core question whether the petitioner's pre-deposit ought to have been given credit under the scheme, and the issue was decided without due opportunity. Such a determination required consideration of the petitioner's claim in a fair manner before a final view on refund could be taken.

Conclusion: The rejection was unsustainable for want of due opportunity and non-consideration of the petitioner's claim on credit of pre-deposit. The communication was quashed and the refund request was restored for fresh consideration.

Final Conclusion: The petitioner obtained partial relief, with the matter sent back for reconsideration of the refund claim after hearing the petitioner.

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