Beenu Gupta vs. Union Of INDIA And 4 Others
Held
The Court held that the petitioner's case did not fall under the relevant clauses of Section 123 of the SVLDR Scheme read with Section 121. The petitioner had paid the duty along with belated returns, meaning no amount was in arrears as defined by the scheme.
Facts
The petitioner filed declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which were rejected by the designated committee. The rejection was based on the ground that no duty amount was declared as payable but not paid in the returns, hence not covered under 'arrears'.
Key Issues
Whether the petitioner's admitted tax liability, paid belatedly with returns, qualified as 'amount in arrears' under the Sabka Vishwas Scheme for the purpose of declaration.
Sections Cited
Section 121, Section 123
AI-generated summary — verify with the full judgment below
1 AFR Court No. 5 Case : WRIT TAX No. 705 of 2020 Petitioner : Beenu Gupta Respondent : Union Of India And 4 Others Counsel for Petitioner : Nishant Mishra,Vipin Kumar Kushwaha Counsel for Respondent : A.S.G.I.,Ramesh Chandra Shukla Hon'ble Surya Prakash Kesarwani,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State respondents.
This writ petition has been filed praying for the following reliefs : (A) Issue a writ, order or direction in the nature of certiorari quashing the illegal rejection of declarations dated 15.1.2020 and 25.12.2019 by respondent no. 3 designated committee, as disclosed in remarks column in Form SVLDRS1 dated 15.1.2020 and 25.12.2019 (Annexure4 and 6) submitted electronically by petitioner. (B) Issue a writ, order or direction in the nature of mandamus directing respondent no. 3 to process and accept the declarations dated 15.1.2020 submitted electronically by petitioner under the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. (c)
The judgment continues below.
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