Expression Buildtech Pravate Limited vs. Union Of INDIA

Facts

The petitioner, Expression Buildtech Private Limited, challenged an order dated February 20, 2020, by which its application for dispute resolution under the "Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019" was rejected. The petitioner contended that based on documents generated by the Revenue (Annexures-2 and 3), a deposit of approximately Rs. 72,50,000/- had been made, and the Designated Committee should have accepted the declaration and issued a certificate. The petitioner argued that the impugned order ignored these documents and the amount deposited. The Revenue, through the Directorate General of GST Intelligence, referred to proceedings initiated against the petitioner and a request for documents. The High Court noted a discrepancy in the amount reflected in the impugned order compared to earlier Revenue documents.

Held

The Court quashed the impugned order dated February 20, 2020, and remanded the matter to the Designated Committee for fresh consideration. The Court found that the initiation/pendency of proceedings by the Directorate General of GST Intelligence might be insignificant in light of the amnesty nature of the "Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019." While the petitioner's argument regarding the deposit amount was noted, the Court found favour with the Revenue's submission concerning the admissibility and applicability of the Scheme to the petitioner, citing Clause 125 which excludes certain categories. Although the impugned order did not explicitly address this exclusion, the counter-affidavit contained an oblique reference to it. The Court agreed with both parties that setting aside the order and remanding the matter for fresh consideration was appropriate. The Designated Committee was directed to pass an appropriate order within four weeks of the petitioner's appearance on January 25, 2022, with the petitioner undertaking to cooperate fully. Liberty was reserved for the petitioner to pursue other remedies, and the fact that the Scheme was no longer operational would not impede the authority's decision.

Key Issues

1. Whether the Designated Committee, under the "Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019," was obligated to accept the petitioner's declaration and issue a certificate, given the Revenue's documentation indicating a deposit of approximately Rs. 72,50,000/-, as per Clause 127 of the Scheme? - Petitioner's argument: The petitioner argued that Annexures-2 and 3, generated by the Revenue, showed a deposit of Rs. 72,50,000/-, and therefore, the Designated Committee should have proceeded to accept the declaration and issue a certificate as per Clause 127 of the Scheme, ignoring the impugned rejection order. - Revenue's argument: The Revenue pointed to proceedings initiated by the Directorate General of GST Intelligence (Annexure-1) and Annexure-3, which requested certain documents from the petitioner. The Revenue also raised the issue of the Scheme's admissibility and applicability to the petitioner, referencing Clause 125 which excludes certain categories of persons.