M/S Steel Authority Of INDIA L vs. Union Of INDIA And Ors

Held

The Court held that the writ petition was infructuous. This decision was based on the submission by the respondents' counsel that the petitioner had availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, under Section 127 of the Finance (No. 2) Act, 2019. The respondents presented Form No. SVLDRS-4, dated 07.02.2020, as evidence that the issue had been satisfactorily resolved under the said scheme. Since the petitioner did not appear to contest this submission, the Court accepted the respondents' statement. The ratio decidendi is that once a dispute is resolved under a specific resolution scheme, any ongoing litigation concerning that dispute becomes infructuous. The operative direction was to dispose of the writ petition as infructuous and all pending applications.

Facts

The petitioner, M/s. Steel Authority of India Limited, Bokaro Steel Plant, filed a writ petition before the Jharkhand High Court. The respondents are the Union of India and various Central Excise authorities. The specific tax period and the exact nature of the dispute are not detailed in the judgment. However, the respondents' counsel informed the Court that the petitioner had availed the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, under Section 127 of the Finance (No. 2) Act, 2019. This scheme aimed to resolve legacy disputes. The respondents presented Form No. SVLDRS-4, dated 07.02.2020, indicating the satisfactory resolution of the issue under the scheme.

Key Issues

1. Whether the writ petition has become infructuous due to the petitioner availing the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as contended by the respondents? The petitioner did not appear before the Court, so no arguments were presented on their behalf. The respondents, represented by Mr. Anil Kumar, Addl. S.G.I., and Mr. Amit Kumar, Advocate, argued that the petitioner had voluntarily opted for and successfully resolved the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, enacted under Section 127 of the Finance (No. 2) Act, 2019. They submitted Form No. SVLDRS-4 as proof of this resolution, thereby rendering the present writ petition unnecessary and moot. The respondents contended that the scheme was designed to settle past disputes, and its successful invocation by the petitioner meant the matter was concluded as per the scheme's provisions.