Sabka Vishwas settlement credit: disclosed pre-deposit must be counted in scheme computation, with fresh form issued accordingly.

Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, a mandatory pre-deposit disclosed in the settlement form must be given credit while computing the amount payable. Where Form SVLDRS-2 and the consequential Form SVLDRS-3 were issued without accounting for the disclosed pre-deposit, that omission was treated as an error affecting the scheme computation. The fresh Form SVLDRS-3 was directed to be issued after giving credit for the pre-deposit, with Form SVLDRS-4 to follow in accordance with law.

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Issues: Whether the petitioner's pre-deposit of Rs. 10 lakhs had to be taken into account while determining the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and whether the consequent Form SVLDRS-3 required interference and issuance of a fresh form leading to discharge certificate.

Analysis: The petitioner had made the mandatory pre-deposit of Rs. 10 lakhs before the appellate tribunal and had disclosed that amount in Form SVLDRS-1. The record showed that the respondents issued Form SVLDRS-2 without accounting for that pre-deposit, which led to the petitioner inadvertently uploading Form SVLDRS-2A. In these circumstances, the omission to reckon the pre-deposit was held to be an error that affected the computation under the scheme, and the subsequent Form SVLDRS-3 could not stand.

Conclusion: The omission to consider the pre-deposit was held to be unsustainable, and the petitioner was entitled to a fresh Form SVLDRS-3 after giving credit for the Rs. 10 lakhs pre-deposit, followed by issuance of Form SVLDRS-4 in accordance with law.

Final Conclusion: The writ petition succeeded, and the scheme benefits were directed to be worked out by giving effect to the petitioner's pre-deposit.

Ratio Decidendi: Where a pre-deposit has been made and disclosed for purposes of settlement under the scheme, it must be given due credit in computing the payable amount, and an erroneous form issued without such credit can be corrected by judicial direction.

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