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2024 (5) TMI 66 - CESTAT CHENNAISabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the declaration under the scheme cannot be processed as the conditions specified in Boards Instructions to manually process the declaration has not been fulfilled - HELD THAT:- SVLDRS was a ‘dispute resolution-cum-amnesty scheme’ launched with the objective of reducing litigation relating to legacy taxes so as to benefit compliant taxpayers settle their old cases. It was hence a beneficial scheme. The principle consistently held by Constitutional Courts in implementing such schemes is that when substantial justice is pitted against technical considerations, it would be always necessary to prefer the ends of justice. It is pain to observe that the scheme which was meant for reducing litigation, appears to be driving the hapless applicants to continue to litigate even for implementing the scheme, for no fault on their part. Understandably, the scheme would apply only when a litigation is pending in appeal. To settle that dispute the tax payers would opt for the benefit of such a scheme so that they pay the tax as prescribed within the time frame provided and put an end to the litigation and buy peace of mind. But the attitude of the Department as could be seen from the present case, rather pushes the tax payer, pending one litigation, to approach High Court and obtain a direction, which is certainly not the design of any statute, not to speak of the SVLDRS. The appellant is made to reach out to higher judicial forum incurring further expenses because of faults which are not attributable to him. The computer system not generating the required form-4 should not prove to be an expensive affair for the tax payer who opts for settlement, pays tax as demanded in time and thus discharges his burden but is denied substantive justice on technical ground and is forced into further litigation. The respondent Department directed to manually process the request of the petitioner for issue of ‘Discharge Certificate’ within four weeks from the date of receipt of a copy of this order - appeal disposed off.
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