Your Fitness Club Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
Bombay High court Allows SVLDR Scheme Benefit by striking down SVLDRS-3 as the same not served to petitioner due to technical glitch of SVLDRS portal because of which petitioner was locked out of the portal and after login-in credentials where not found
Summary of Judgment
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Designated Committee issued SVLDRS-2, determining amount of duty which was payable by petitioner and called upon petitioner to confirm or appear for personal hearing before committee if he did not agree with amount estimated – Petitioner through SVLDRS-2A accepted estimated amount payable that was communicated in Form SVLDRS-2 – However, SVLDRS-3 was not received by petitioner despite of it being issued in March, 2020 – Further, petitioner had logged out/was unable to access departmental portal; even no email/sms/intimation was received by him – In this circumstances, Form SVLDRS-3, dated 13-3-2020 was to be set aside and petitioner was to be permitted to respond to Form SVLDRS-2 and file Form SVLDRS-2A afresh – If it was technically not feasible to file in portal, petitioner was to be allowed to file physical copy of Form SVLDRS-2A. [paras 3 to 6, 9]
