COVID-19 limitation exclusion preserved scheme compliance for delayed remittance under a settlement scheme.

A three-day delay in remitting the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was not treated as defeating settlement where the payment fell during the COVID-19 disruption period. The Supreme Court's suo motu limitation directions excluded the period from 15.03.2020 to 14.03.2021 for limitation purposes, and that approach was applied to preserve compliance with the time-bound scheme. The short delay was therefore held not to frustrate the scheme's object, and the payment made on 03.07.2020 was treated as sufficient compliance for the petitioner to retain the scheme benefit.

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Issues: Whether the delay of three days in remitting the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be treated as compliance in view of the Supreme Court's directions excluding the COVID-19 period for limitation purposes.

Analysis: The petitioner had been issued a declaration under the scheme permitting settlement on payment of the quantified amount. The payment fell due during the period affected by the nationwide lockdown and disruptions caused by the COVID-19 pandemic. The Supreme Court's directions in the suo motu limitation proceedings excluded the period from 15.03.2020 to 14.03.2021 for computing limitation and recognised the effect of the pandemic on time-bound legal compliance. In that context, the short delay in remittance was held not to defeat the object of the settlement scheme.

Conclusion: The delay could not be used to deny the petitioner the benefit of the scheme, and the payment made on 03.07.2020 was to be treated as sufficient compliance.

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