M/S. Pkm Electors vs. The Union Of INDIA And 3 Ors.

Held

The Court held that in view of the broad consensus arrived at between the parties, the writ petition should be disposed of. The impugned order dated December 19, 2019, was set aside. The Court directed the respondent authorities to reconsider the application/declaration submitted by the petitioner on its own merits. This reconsideration is to be completed within a period of 2 months from the date of receipt of a certified copy of the order. The petitioner was granted liberty to obtain the certified copy and furnish it to the appropriate authorities for necessary action. The ratio decidendi is that where similar issues have been decided by the High Court in favour of the assessee, allowing for reconsideration of applications under dispute resolution schemes with corrections, and the revenue does not dispute this precedent, the High Court should follow suit and direct reconsideration.

Facts

The petitioner, M/s. PKM Electors, filed a writ petition challenging an order dated December 19, 2019, passed by the respondent authorities. This order rejected the petitioner's application filed under the Sabka Bishwas (Legacy Dispute Resolution) Scheme, 2019. The stated ground for rejection was a mismatch between the figures provided in the application and those in the order in original. The petitioner argued that similar issues had been decided by the High Court in previous judgments, which directed the authorities to reconsider applications after allowing necessary corrections by the assessee. A copy of one such order, dated October 12, 2020, in a similar case involving the same petitioner, was placed before the Court.

Key Issues

1. Whether the rejection of the petitioner's application under the Sabka Bishwas (Legacy Dispute Resolution) Scheme, 2019, on the ground of a mismatch in figures, was justified, considering previous High Court judgments allowing for reconsideration with corrections? (Question of law and fact, concerning the interpretation and application of the Sabka Bishwas Scheme and principles of natural justice). Petitioner's contention: The petitioner argued that similar issues have been adjudicated by the High Court, which has consistently directed the respondent authorities to reconsider applications on their merits, allowing the assessee to make necessary corrections. They relied on a previous order of this Court dated October 12, 2020, in WP(C)/1590/2020 (M/S PKM Electors Vs. the Union of India & 3 Ors). Revenue's contention: The learned Standing Counsel for GST did not dispute the petitioner's proposition and endorsed that similar directions could be passed in the present case.