Infructuous appeal due to pending writ and voluntary disclosure proceedings; revival permitted if certificate is not issued.

An appeal against an adjudicatory decision is treated as infructuous where identical relief under the Statutory Voluntary Disclosure Scheme was sought and a writ challenging rejection of that claim is pending before the High Court. The Tribunal applied the statutory scheme governing voluntary disclosures and recognised that pendency of the High Court proceedings renders the departmental appeal presently ineffective; consequence: dismissal as infructuous. The Tribunal nevertheless preserved procedural remedy by allowing revival/restoration of the appeal if the High Court decides adversely or if no certificate under the voluntary disclosure scheme is ultimately issued.

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Issues: Whether the appeal before the Tribunal is maintainable after the appellant filed declarations/claims under SVLDRS-2019 and a writ petition is pending before the High Court, or whether the appeal must be treated as infructuous.

Analysis: The Tribunal noted that the appellant has filed a writ petition before the Hon'ble High Court of Gujarat challenging rejection of their claim under SVLDRS-2019 and that the High Court remains seized of the matter. The Tribunal considered precedent where appeals were entertained on merits in similar contexts but emphasised the statutory framework of SVLDRS-2019 and the present pendency before the High Court. The Tribunal observed that while the appeal is presently rendered infructuous by the ongoing proceedings before the High Court, there is no prohibition on the appellant seeking restoration of the appeal if the High Court decides against them or if the SVLDRS-IV certificate is not issued.

Conclusion: The appeal is deemed infructuous and is dismissed. The appellant is permitted to seek revival/restoration of the appeal if the High Court decides adversely or if no certificate under SVLDRS-2019 is ultimately issued.

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