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Issues: (i) Whether the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be rejected without issuing notice or affording an opportunity of hearing to the declarant. (ii) Whether minor and curable errors in the duty details disclosed in the declaration justified rejection of the application when the tax dues had already been paid and no further amount remained payable under the scheme.
Issue (i): Whether the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be rejected without issuing notice or affording an opportunity of hearing to the declarant.
Analysis: The scheme contemplated verification of the declaration by the designated committee and, where the amount estimated by the committee exceeded the amount declared, issuance of an estimate followed by an opportunity of hearing. The statutory framework thus incorporated procedural fairness. A summary rejection on the ground of ineligibility, without notice or hearing, was inconsistent with the scheme's structure and the requirement of natural justice.
Conclusion: The rejection without notice or hearing was invalid and was against the assessee.
Issue (ii): Whether minor and curable errors in the duty details disclosed in the declaration justified rejection of the application when the tax dues had already been paid and no further amount remained payable under the scheme.
Analysis: The declaration disclosed that the tax dues had already been paid and only interest and penalty relief was sought under the scheme. The omission to include certain duty figures in the declaration was a curable defect and did not alter the substantive position that nothing remained payable after the scheme's relief. The scheme was intended to be a liberal amnesty measure, and exclusion for obvious non-material errors would defeat its object. The rejection was therefore arbitrary and unreasonable and offended equality principles.
Conclusion: The minor defects in the declaration did not justify rejection and the finding was against the Revenue.
Final Conclusion: The petition succeeded, the rejection order was set aside, and the designated authority was directed to process the declaration under the scheme.
Ratio Decidendi: A declaration under a legacy dispute resolution amnesty scheme cannot be summarily rejected for curable or non-material defects without notice and hearing, where the scheme itself requires verification and a fair opportunity to the declarant and the substantive tax liability stands discharged.
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