A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected


Quick Summary
The Madhya Pradesh High Court has ruled that individuals applying for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) must be given an opportunity to be heard if their declaration is rejected. The court found it illogical to deny benefits under this beneficial scheme without allowing declarants to explain any perceived flaws in their application. This decision upholds the principles of natural justice.

Court :
Madhya Pradesh High Court

Brief :
The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 decided on October 5, 2021] has held that the Designated Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDRS"), while examining declarations of applicants seeking benefits under the SVLDRS, is entitled to give the declarants an opportunity to be heard in case their declaration under the SVLDRS is rejected by the Designated Committee due to any flaw.  

Citation :
WP No.3133/2021 and W.P. No.3130/2021 decided on October 5, 2021

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Judgement posted by

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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