M. Ramzan and Co. Vs Union of India and Ors. (Bombay High Court)
In a landmark judgment, the Bombay High Court quashed an inquiry initiated under the Sabka Vishwas (Legacy Dispute) Resolution Scheme, 2019 (SVLDRS) against M. Ramzan & Co. The court held that the inquiry was invalid in the absence of a finding that any material particulars furnished by the petitioner in the declaration were false. This ruling reinforces the scheme’s objective to end litigation and prevent fresh disputes.
The petitioner, M. Ramzan & Co., applied under the SVLDRS, 2019, for voluntary disclosure of a service tax matter. Following the due process, Form 3 was issued, and the required amounts were paid. Subsequently, Form 4, the discharge certificate, was issued, signifying the completion of the process. However, the petitioner received a communication demanding further details and documents to verify the correctness of the declaration, prompting the challenge in the writ petition.
Petitioner’s Contention: The petitioner, represented by learned counsel Bharat Raichandani, argued that the inquiry was contrary to the scheme’s purpose of minimizing litigation. The counsel emphasized that the SVLDRS was designed to resolve legacy disputes and not to create new ones. The petitioner maintained that the authorities had no basis for conducting a roving inquiry without a specific finding that any material particular in the declaration was false.
