NIDHI GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Having heard the counsel for the petitioner and looking to the facts of the case, it appears that the respondents have floated Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as the "Scheme, 2019") which is annexed as Annexure P-3. Counsel appearing for the petitioner has pointed out to us Rule 3 of the aforesaid Scheme, 2019 which reads as under:-

(2.) Counsel appearing for the petitioner submitted that in view of the aforesaid provision of the Scheme, 2019, which is brought into force w.e.f. 05.07.2019, the cut-off date is 30.06.2019 and four type of cases can be settled as mentioned in Rule 3 of the Scheme, 2019, however, the cut-off date of 30.06.2019 is not being maintained by the respondents. The respondents are settling the cases in which notices are issued after 30.06.2019 and the demands are quantified after 30.06.2019. We are not in agreement with this contention mainly for the reason that looking to the aforesaid Rule 3 to be read with Section 121(c) of The Finance Act, 2013, definition of "amount in arrears" which reads as under:-

(3.) Counsel appearing for the petitioner has submitted that as per the Circular dated 25.09.2019, issued by the respondents especially para nos.vii and viii, the same are in violation of the Scheme, 2019 and the respondents are settling the cases beyond the Scheme. We are also not in agreement with this contention especially looking to Clauses VII and VIII of the Circular dated 25.09.2019 which read as under:-