Sabka Vishwas eligibility denied for redemption fine dispute already concluded through adjudication and appeal before the Scheme began.

Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was denied where the dispute over redemption fine had already passed through adjudication and appellate stages before the Scheme commenced. The Court treated the matter as outside the class of eligible legacy disputes under Section 125 of the Finance Act, 2019 and found the declaration did not meet the statutory conditions for settlement. Distinguishing the cited precedent, it upheld the designated committee's rejection of the declaration and sustained the denial of relief under the Scheme.

---

---

Issues: Whether the petitioner was eligible to seek settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in respect of redemption fine arising from confiscation proceedings, and whether the designated committee rightly rejected the declaration under Section 125 of the Finance Act, 2019.

Analysis: The dispute had already travelled through adjudication and appellate proceedings before the Scheme came into force, and the matter was not one that remained open within the class of eligible legacy disputes contemplated by Section 125. The case was treated as distinguishable from the cited precedent, and the Court accepted the view that the declaration did not satisfy the statutory eligibility conditions for the Scheme. On that basis, the rejection by the designated committee was upheld.

Conclusion: The petitioner was not eligible for relief under the Scheme, and the rejection of the declaration was sustained.

---