Sabka Vishwas declaration rejection set aside where main noticee had already obtained discharge certificate

Rejection of a co-noticee's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not stand where the main noticee's declaration had already been accepted and a discharge certificate issued. The Court held that the stated ground for refusal was factually incorrect on the admitted record, because the company's own declaration had been processed under the scheme. A later departmental instruction also supported processing such matters by the designated committee without Board reference. The rejection was set aside and the declaration was remanded to the designated committee for fresh consideration on the correct facts.

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Issues: Whether rejection of the appellant's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, on the ground that he was a co-noticee and the main noticee had not settled its case, could be sustained when the main applicant's declaration had already been accepted and a discharge certificate had been issued.

Analysis: The rejection reason was tested against the admitted record. The company concerned had itself applied under the scheme, its declaration had been accepted, and SVLDRS-4 had been issued. Once that was so, the basis that the appellant's application could not be processed because the main applicant had not settled was factually incorrect. The later departmental instruction also clarified that such matters could be processed by the designated committee without reference to the Board, supporting a fresh examination of the declaration on the correct facts.

Conclusion: The rejection of the appellant's application could not be sustained and was set aside. The matter was remanded to the designated committee for a fresh decision on the declaration.

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