Case Law Details
Carpet Export Promotion Council Vs Union of India & Anr. (Delhi High Court)
Delhi High Court held that rejection of application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the SVLDR Scheme) merely because of some non-material errors in quantum of duty is unsustainable.
Facts- The petitioner has filed the present petition under Article 226 of the Constitution of India impugning the decision of the concerned authority to reject the petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the SVLDR Scheme). The petitioner had filed the said application online in the prescribed format – Form SVLDRS-I. The said application was rejected and the ground for rejection along with the remarks were communicated online. The petitioner’s application was rejected on the ground of “ineligibility” with the remarks, “incomplete and selective declaration”.
Conclusion- Given the nature of the SVLDR Scheme, the same is required to be interpreted liberally to further its object. In the aforesaid perspective, excluding a taxpayer merely because there were some obvious and not material errors in the quantum of the duty details filled in the form, although the correct amount of duty was deposited, would run contrary to the object of the SVLDR Scheme.
In view of the above, we consider it apposite to allow the present petition. The impugned order rejecting the petitioner’s declaration under the SVLDR Scheme is set aside and the designated authority is directed to process the petitioner’s declaration in accordance with the SVLDR Scheme as expeditiously as possible, and preferably within a period of eight weeks from today.
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