2022 (9) TMI 855

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....] 2. Issue notice. 3. Mr Jatin Gaur accepts notice on behalf of the respondents/Revenue. 4. In view of the order that we intend to pass, counsel for the respondents/Revenue says that he does not wish to file a reply in the matter. 5. We may note that this is the second round of litigation for the petitioner. 5.1. In the earlier round, the writ petition [W.P. (C) No. 7169/2022] instituted by the petitioner was disposed of, by this Court, via order dated 11.05.2022. 5.2. The relevant part of the order is captured herein: "3. In view of the directions that we intend to pass, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 4.....

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....y, after the deadline for depositing the "amount declared" expired on 30.06.2020. 4.4. For this purpose, our attention has been drawn to the communications addressed by the petitioners to the respondents/revenue i.e., communications dated 16.07.2020, 09.11.2020, 20.03.2021, 07.12.2021, 13.01.2022 and 23.03.2022 [See Annexures P-7 to P-10, P-13 and P-16.] 5. According to us, ordinarily no direction can be issued by the Court for extending the timeframe provided under the Scheme as this would be the prerogative of the respondents having regard to the ground realities. 5.1. However, given the circumstances that have been put forth by Mr Mankotia on behalf of the petitioner, in particular, the fact that the petitioner....

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.... the response of the respondents/Revenue shows that they have not dealt with the question, as to whether any leeway was granted to any other person, concerning the extension of the deadline provided in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 7. The record shows that the petitioner had requested the designated authority for an extension of 1 month for the deposit of the subject amount, viathe letter dated 16.07.2020. 7.1. It is the petitioner's case that due to Covid-19, the initial deadline, which was fixed as 30.06.2020, was extended to 30.09.2020. 8. As was noted by the Court in its earlier order dated 11.05.2022, passed in the aforementioned writ petition i.e., W.P.(C) No. 7169/2022, the petitioner is a cance....