The Delhi High Court bench of Justice Rajiv Shakdher and Justice Poonam A. Bamba has directed the designated committee to manually process payments of an assessee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS).
The petitioner/assessee, while taking recourse to the SVLDRS to avail the benefits provided, had attempted to remit the “amount declared” electronically. The only reason remittance could not go through was that there was a miniscule discrepancy between the figure mentioned in the Icegate challan and the amount that was sought to be transmitted.
While remitting the amount declared, the amount mentioned in the Icegate Challan was rounded off, and the remittance did not go through.
The issue raised was whether the respondents/department may be directed to manually process the application filed by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
The court noted that the deadline fixed for remitting the amount declared under the scheme was June 30, 2020. The record shows that the petitioner attempted to remit the amount declared on June 26, 2020, which was well before the deadline.
“We are of the view that a direction should be issued for manual processing of the petitioner’s application under the Scheme,” the court said.
The court directed the Designated Committee and/or the Appropriate Authority to serve a notice in writing on the petitioner, indicating a new date and time for processing the application manually.
“In case the petitioner‟s application is found in order by the Designated Committee and/or the Appropriate Authority, the next steps will be taken immediately thereafter, which will include the issuance of the discharge certificate,” the court said.
Case Title: SDB Infrastructure Pvt. Ltd. Versus Ministry of Finance
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