Court Overturns Rejection of Petitioner's Declaration Under Sabka Vishwas Scheme 2019; Orders Reconsideration and Benefits Granted.

The court set aside the orders rejecting the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and allowed the writ application. The court directed the respondents to accept the declaration under the "litigation" category with the subcategory "SCN involving duty pending," aligning with the directions given in a related case. The petitioner's case was remitted for reconsideration, and the rule was made absolute, granting the petitioner the benefits of the court's judgment and directions from the related case.

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Issues involved:
The rejection of the declaration of the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Summary:

Issue 1: Rejection of Declaration under SVLDRS Scheme

The petitioner sought to set aside orders rejecting their declaration under the SVLDRS Scheme. The Court noted that in a related case, M/S Sunshine Corporation, a similar petition was allowed with specific directions. The Revenue respondent agreed to consider the petitioner's case in line with the directions given in the M/S Sunshine Corporation case. The Court observed that the respondents should accept the declaration under the category of "litigation" with the subcategory "SCN involving duty pending" for verification through the designated committee. A discharge certificate was issued to M/S Sunshine Corporation following the Court's directions.

Issue 2: Grounds of Rejection

The rejection of the petitioner's declaration was based on the grounds that the correct category should be "pending appeal" and not "show-cause-notice pending." The Court found that the matter was pending before the Commissioner due to an order of remand, and the respondents' stance did not align with the scheme's objectives. Consequently, the Court allowed the writ application, quashed the previous orders, and remitted the matter to the respondents for acceptance under the "litigation" category with the subcategory "SCN involving duty pending."

Final Decision

Since the petitioner was a co-noticee in the related case, the benefits of the Court's judgment and directions applied to their case. As a result, the orders rejecting the petitioner's declaration were set aside, and the petition was allowed, making the rule absolute.

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