M/S Kajal Kumar Khan And Another vs. Assistantcommissioner Of CGST And Central Excise Bankura And Another

Held

The Court found no merit in the writ petition. The primary reason for dismissal was the expiry of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court acknowledged the respondent's submission that since the scheme had expired in March 2020, there was no scope for granting any relief to the petitioner under that scheme. Consequently, the writ petition was dismissed. The ratio decidendi is that a challenge to a decision made under an expired statutory scheme, where the scheme itself is the basis for the relief sought, is not maintainable after the scheme's expiry.

Facts

The petitioner, M/s Kajal Kumar Khan, filed a writ petition challenging an order dated December 30, 2019, which rejected their application for settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The writ petition was filed in December 2020, approximately a year after the impugned order. Subsequently, the respondent authority issued a notice dated July 30, 2020, for payment of government demand. The respondent authority argued that the writ petition was not maintainable because the Sabka Vishwas Scheme had expired in March 2020, rendering it impossible to grant any relief under the scheme.

Key Issues

1. Whether the writ petition challenging the rejection of an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is maintainable after the expiry of the scheme. This issue turns on the availability of remedies under the scheme post-expiry. Petitioner's argument: The petitioner sought to challenge the rejection of their settlement application under the scheme. Revenue's argument: The respondent authority argued that the writ petition was not maintainable as the Sabka Vishwas Scheme had expired in March 2020, and therefore, no relief could be granted under the expired scheme.