Sabka Vishwas scheme relief where unproved Form 3 intimation and portal glitch allowed settlement process to be completed

A taxpayer who had filed and had its declaration admitted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete settlement where the Revenue could not substantiate that Form 3 intimation had actually been sent. The Court proceeded on the basis that no electronic intimation was proved, noted the admitted portal technical glitch and the disruption caused by the Covid-19 lockdown, and directed the taxpayer to pay the amount stated in Form 3. On such payment, the portal was to be opened and Form 4 issued, enabling implementation of the scheme benefit.

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Issues: Whether the petitioner, having filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and having failed to act on the allegedly issued Form 3 in the backdrop of a technical glitch and of proved electronic intimation, was entitled to a further opportunity to complete payment and obtain Form 4.

Analysis: The declaration had been filed and admitted, and the Revenue itself had acknowledged eligibility under the scheme. The Court found that the Revenue did not produce any material to substantiate its assertion that an automatic SMS or email intimation of Form 3 had been sent. In the face of the specific denial in the rejoinder and the absence of documentary support, the Court proceeded on the assumption that no such intimation had been received. The Court also took note of the admitted technical glitch in the portal, which was resolved only in April 2020, and the impact of the Covid-19 lockdown, during which petitioner's staff were not reporting to work.

Conclusion: The petitioner was granted relief by being directed to pay the amount mentioned in Form 3, and upon such payment the respondents were directed to open the portal and issue SVLDRS-4. The petitioner succeeded in securing implementation of the scheme benefits.

Final Conclusion: The petition was disposed of with directions enabling the petitioner to complete the settlement process under the scheme on payment of the quantified amount.

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