DINESH KALWAY Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition having been heard and reserved for orders, coming on for pronouncement this day, Hon'ble Shri Justice Sheel Nagu pronounced the following: ORDER The short question of law herein is as to whether in the face of provision contained in Sec. 128 of the Finance Act, 2019 and Rule 6(6) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for brevity "SVLDRS Scheme, 2019"), the Designated Committee under the said Scheme after issuing statement declaring the reduced amount of tax payable of Rs.8,97,037.20, and the petitioner having paid this amount on 15/2/2020, can the said Committee exercise power u/S 128 of the Finance Act, 2019 after expiry of 30 days of issuance of statement to modify the same suo moto on discovering arithmetical/clerical mistake.

(2.) The entire gamut of the facts involved are not being discussed to avoid prolixity and only relevant figures and facts are being detailed below:

(3.) The question in the aforesaid factual background is as to whether the Designated Committee once have issued statement on 16/1/2020 vide Annexure P/5 u/S 128 of the Finance Act, 2019 review the same after expiry of 30 days i.e. on 28/2/2020.