The HC set aside the respondent's rejection of the petitioner's...

The HC set aside the respondent's rejection of the petitioner's Form No.1 declaration under the DTVSV Scheme, 2024, holding that mandation to file the appeal online under Rule 45 did not render the manually filed appeal invalid; the appeal is to be treated as pending on the specified cut-off date for eligibility and calculation of disputed tax in terms of the Scheme. The court found the respondent unjustified in denying scheme relief and directed the respondent to process the petitioner's declaration under the DTVSV Scheme, 2024. Parties are anonymized; relief is declaratory and procedural, compelling administrative compliance with the Scheme.