Court orders prompt consideration of Sabka Vishwas Scheme applications, emphasizes merit-based evaluation and legal compliance.

The court directed the first respondent to consider, process, and conclude the applications under the Sabka Vishwas Scheme within four weeks. The decision was to be communicated to the petitioners within seven working days. No opinion was expressed in the order, emphasizing evaluation based on merits and legal compliance. The writ petitions were disposed of without costs.

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Issues:
1. Classification of tanker hire charges as freight charges.
2. Application under the Sabka Vishwas (Legacy Disputes Resolution) Scheme 2019.
3. Refund of a specified sum to the writ petitioner.

Analysis:
1. The central issue in the case was the classification of tanker hire charges as freight charges by a partnership firm. The firm opted to take the Sabka Vishwas Scheme 2019 route for resolution. The counsel for the firm highlighted that the application under the scheme was made but the next steps were pending. The Senior Panel Counsel for Customs and Indirect taxes accepted notice on behalf of the respondents and requested time to provide instructions. The court directed the registry to list the matter for further proceedings.

2. The court acknowledged the previous proceedings and the efforts made by the Revenue counsel to ascertain the status of the petitioners' applications under the Sabka Vishwas Scheme. The court emphasized the need for expeditious processing of the applications within a specified timeline. The first of the four writ petitions sought a refund of a specified sum, subject to the decision of the first respondent after considering the application under the scheme.

3. The court disposed of all four writ petitions with a directive to the first respondent to consider, process, and conclude the applications under the Sabka Vishwas Scheme expeditiously, within four weeks. The conclusion was to be communicated to the petitioners within seven working days from the date of disposal. The court clarified that there was no expression of opinion in the order, and the first respondent was to evaluate the applications on their merits and in accordance with the law. The writ petitions and the related miscellaneous petition were disposed of without any order as to costs.

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