Case Note & Summary
The petitioner, M/s. Unique Enterprises, filed a writ petition under Article 226 of the Constitution of India challenging form SVLDRS-3 issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner had made a declaration under the Dispute category, as the matter was pending in appeal. However, the Designated Committee issued form SVLDRS-3 demanding Rs.12,93,408/- under the Arrears category, without considering the petitioner's reply and the fact that the matter was under dispute. The High Court held that the Committee acted without application of mind and quashed the form, directing the Committee to reconsider the declaration afresh.
Headnote
A) Constitutional Law - Writ Jurisdiction - Article 226 of the Constitution of India - Certiorari - The High Court can quash an order passed by a statutory authority if it suffers from non-application of mind or is arbitrary. (Para 1)
B) Taxation - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Arrears vs. Dispute Category - The Designated Committee must consider the nature of the declaration and the material on record before issuing form SVLDRS-3. Treating a Dispute category declaration as Arrears without proper application of mind is illegal. (Paras 1-2)
C) Taxation - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS-3 - The Committee's failure to consider the petitioner's reply and the fact that the matter was pending in appeal renders the demand arbitrary. (Para 2)
Issue of Consideration
Whether the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, acted arbitrarily and without application of mind in issuing form SVLDRS-3 demanding an amount under the Arrears category, despite the petitioner's declaration being under the Dispute category.
Final Decision
The High Court allowed the petition, quashed form SVLDRS-3, and directed the Designated Committee to reconsider the petitioner's declaration afresh in accordance with law, after giving the petitioner an opportunity of hearing.
Law Points
- Sabka Vishwas (Legacy Dispute Resolution) Scheme
- 2019
- Article 226 of the Constitution of India
- Writ of Certiorari
- Arrears category
- Dispute category
- Non-application of mind
- Designated Committee
- SVLDRS-3 form
Case Details
Writ Petition No. 2343 of 2021
M.S. Sonak, Advait M. Sethna
Ms. Kiran Doiphode i/by V. M. Doiphode & Co. for the Petitioner, Mr. Karan Adik a/w S. D. Deshpande for the Respondents
M/s. Unique Enterprises Through its Prop. Shri Fardoon Minoo Irani
Union of India, The Designated Committee Under SVLDRS, 2019
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Nature of Litigation
Writ petition under Article 226 of the Constitution of India challenging form SVLDRS-3 issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Remedy Sought
Quashing and setting aside form SVLDRS-3 demanding Rs.12,93,408/- under Arrears category.
Filing Reason
The Designated Committee issued form SVLDRS-3 under Arrears category despite the petitioner's declaration being under Dispute category, without considering the petitioner's reply.
Issues
Whether the Designated Committee acted without application of mind in issuing form SVLDRS-3 under Arrears category when the declaration was under Dispute category.
Submissions/Arguments
Petitioner argued that the declaration was under Dispute category as the matter was pending in appeal, but the Committee wrongly treated it as Arrears.
Respondents argued in support of the form SVLDRS-3.
Ratio Decidendi
The Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, must apply its mind to the nature of the declaration and the material on record before issuing form SVLDRS-3. Treating a Dispute category declaration as Arrears without considering the petitioner's reply and the pendency of appeal amounts to non-application of mind and is arbitrary, warranting quashing under Article 226.
Judgment Excerpts
This is a Petition filed under Article 226 of the Constitution of India. The Petitioner prays, mainly, for quashing and setting aside form SVLDRS-3 issued to the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 demanding an amount of Rs.12,93,408/- under Arrears category.
Procedural History
The petitioner filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 under the Dispute category. The Designated Committee issued form SVLDRS-3 under the Arrears category. The petitioner then filed the present writ petition challenging the form.
Acts & Sections
- Constitution of India: Article 226
- Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019:
