2024 (5) TMI 66

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....2019 (SVLDRS), by filing SVLDRS Form-1. They have reportedly paid the dues as per the Scheme, for obtaining the discharge certificate from the Department and are seeking closure of the subject matter of the appeal. However, the matter was reported to be pending, as the SVLDRS discharge certificate in form-4 is yet to be issued by the SVLDRS Committee, as on the date of oral hearing before us. 2. Heard the rival parties, Shri Hari Radhakrishnan, learned Advocate for the Appellant and Shri M. Ambe, DC learned AR for Revenue. 3. It is submitted by the learned counsel for the appellant that they had filed a declaration under SVLDRS on 23.10.2019 and the application was given reference No.LD2310190000174. Thereafter, SVLDRS-3 form was issued q....

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....s filed by aggrieved declarants before various Hon'ble High Courts against the decision of the concerned Designated Committees taken under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. The cases in which the Hon'ble High Court has decided in favour of the declarant and remanded the matter back to the concerned Designated Committee for fresh decision are referred to the Board for grant of permission of manual processing of the subject declaration so as to comply with the directions of the Hon'ble High Courts. 2. In this regard, it is to inform that the O/o DG (Systems) have expressed an inability in providing the facility for electronic processing of the subject declaration and suggested for manual processing. 3. The m....

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....ons specified in Boards Instructions to manually process the declaration has not been fulfilled. No other issue is involved. There is no explanation as to why the Discharge Certificate could not be issued in the prescribed time before the closure date of the scheme. This attitude is beyond comprehension. 7. We find that the Boards Instructions only underscores the fact that just because the scheme has come to a close and is no longer available for electronic processing by the Department, valid claims cannot be just wished away and will have to be processed by the manual mode. The Hon'ble High Court of Madras in the case of M/S.Sir Gujan Builder vs Designated Committee, Sabka Vishwas Legacy Dispute Resolution Scheme 2019, Coimbatore III Com....

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....even without an alternative submission, to pass necessary consequential orders, suo motu, to give further directions in the matter as the situation may warrant." Hon'ble Justice V.R. Krishna Iyer speaking for a Division Bench in State of Punjab & Anr. Vs. Shamlal Murari & Anr. [(1976) 1 SCC 719] prioritized substantive rights and observed succinctly, "8. ...We must always remember that processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. It has been wisely observed that procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice." 9. SVLDRS was a 'dispute resolution-cum-amnesty scheme' launched with the objective of reducing litigat....