Case Law Details
Dinesh Kalway Vs Union of India (Madhya Pradesh High Court)
Madhya Pradesh High Court the time period of 30 days stipulated in Section 128 is relaxable. Accordingly, review u/s 128 of theSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme, 2019) allowable if reasons are assigned by the Revenue which do not fall foul of reasonableness clause under Article 14 of Constitution.
Facts- The short question of law herein is as to whether in the face of provision contained in Section 128 of the Finance Act, 2019 and Rule 6(6) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme, 2019), the Designated Committee under the said Scheme after issuing statement declaring the reduced amount of tax payable of Rs.8,97,037.20, and the petitioner having paid this amount on 15.02.2020, can the said Committee exercise power u/S 128 of the Finance Act, 2019 after expiry of 30 days of issuance of statement to modify the same suo moto on discovering arithmetical/clerical mistake.
Conclusion- Held that the provision of Section 128 of the Finance Act, 2019 in case of any doubt is to be read in favour of the Revenue. More so, the non-prescription of any consequence for not reviewing the statement within 30 days is a clear indication of the fact that provision of Section 128 of the Scheme is not mandatory. As a necessary fall out, the time period of 30 days stipulated in Section 128 is relaxable if reasons are assigned by the Revenue which do not fall foul of reasonableness clause under Article 14 of Constitution.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
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