B G Engineering Company vs. The Union Of INDIA And 4 Ors.

Held

The Court held that the Designated Committee should consider the petitioner's claim submitted in their representation dated February 24, 2020. The Court directed the Members of the Designated Committee to rectify the defects in the SVLDRS-3 Form uploaded by the Department. The reasoning was based on the agreement between both counsels and the perusal of the pleadings, aiming to ensure that the petitioner receives the benefit to which they are entitled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The correction was to be completed within two working days, given the Scheme's expiry date of June 30, 2020. The ratio decidendi is that discrepancies in the application of a beneficial scheme, particularly concerning pre-deposits, should be rectified to grant the intended relief.

Facts

The petitioner, B G Engineering Company, filed a writ petition challenging Form No. SVLDRS-3 issued by the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner contended that a pre-deposit of Rs. 25,470 made by them was not deducted or considered when the SVLDRS-3 Form was generated. This omission resulted in a reduction of the benefit available to the petitioner under the Scheme. Following the upload of SVLDRS-3, the petitioner submitted a representation on February 22, 2020, highlighting this discrepancy. The respondent, Union of India, through the Assistant Solicitor General of India (ASGI), indicated that the Department would process a rectification of the defect.

Key Issues

1. Whether the Designated Committee erred in not deducting the pre-deposit of Rs. 25,470 made by the petitioner while issuing Form No. SVLDRS-3, thereby reducing the benefit available under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? (Question of law and fact, concerning the interpretation and application of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019). Petitioner's contention: The pre-deposit made by the petitioner was not reflected in the SVLDRS-3 Form, leading to a reduced benefit under the Scheme. They relied on the provisions of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, to argue for the deduction of pre-deposits. Revenue's contention: The ASGI, on instructions from the Department, agreed to process the rectification of the defect, implying an acknowledgment of the petitioner's claim.