Tarun Alloys LTD. vs. Union Of INDIA

Facts

The petitioner, Tarun Alloys Ltd., filed a writ petition seeking a direction to the respondents to issue a discharge certificate in Form No.SVLDRS-4 after accepting a payment of Rs.13,44,169/-. The petitioner had applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Form No.SVLDRS-3 was issued on January 23, 2020, determining the tax payable under the scheme, with the payment due by February 22, 2020. The petitioner failed to make the payment by the due date. The petitioner contended that due to the COVID-19 pandemic, the time for payment was extended to June 30, 2020. However, an attempt to deposit the amount on June 30, 2020, via RTGS failed due to a technical glitch, resulting in the reversal of entries.

Held

The High Court, without commenting on the merits of the case, disposed of the writ petition. The Court directed Respondent No. 3, the Commissioner-Cum-Chairman, Designated Committee of Sabka Vishwas Legacy Dispute Scheme, to treat the writ petition as a representation. Respondent No. 3 is to decide the matter concerning the issuance of the discharge certificate in Form No.SVLDRS-4 in accordance with the law. This decision must be made after providing the petitioner an opportunity of hearing. To facilitate this process and avoid further delay, the petitioner or their representative is directed to appear before Respondent No. 3 on July 2, 2025, at 11:00 AM. The core principle derived is that procedural fairness, including an opportunity to be heard, is paramount when deciding such matters, even if the initial deadlines were missed.

Key Issues

1. Whether the petitioner is entitled to the issuance of a discharge certificate in Form No.SVLDRS-4, despite failing to make the payment within the stipulated time, considering the prevailing COVID-19 pandemic and alleged technical glitches. Petitioner's arguments: The petitioner argued that the payment deadline was extended to June 30, 2020, due to the COVID-19 pandemic. They further contended that they attempted to make the payment on the extended due date through RTGS, but a technical glitch caused the transaction to be reversed. They sought the issuance of the discharge certificate based on their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Respondents' arguments: The judgment does not record any specific arguments made by the respondents. However, the context implies that the respondents had not issued the discharge certificate due to the petitioner's failure to make the payment within the original or extended due date.