M/S Kassa Industries vs. Union Of INDIA And Ors.

Held

The Court held that the writ petition was not maintainable for two primary reasons. Firstly, the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, under which the petitioner sought relief, had lost its force and was no longer operational. Secondly, the Court found an inordinate delay in the petitioner approaching the writ court, and the explanation offered for this delay, attributing it to the Covid-19 pandemic, was deemed unsatisfactory. Consequently, the writ petition was dismissed. However, the Court clarified that the dismissal would not preclude the petitioner from making a representation to the concerned authority for the redressal of their grievance, and such a representation would be considered in accordance with the law.

Facts

The petitioner, M/s. Kassa Industries, sought to avail the benefit of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. Their application was rejected by the concerned respondent authority on December 6, 2019. The petitioner filed the present writ petition, WPA 5217 of 2021, on February 18, 2021, seeking a remedy regarding this rejection. The respondents include the Union of India and the CGST authority.

Key Issues

1. Whether the writ petition is maintainable given the expiry of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019? 2. Whether the writ petition is maintainable due to the inordinate delay in filing it before the writ court? The petitioner argued for the maintainability of the writ petition, likely seeking to enforce their right to avail the scheme. The respondents, represented by the Union of India and the CGST authority, contended that the scheme had expired and that there was an unacceptable delay in approaching the court. The respondents also argued that the explanation provided for the delay, citing the Covid-19 pandemic, was not satisfactory.