JUDGMENT

Manmohan, J. By way of the present writ petitions, Petitioners seek a direction to the Respondents to accept the declaration/application (Form 1 and Form 2) dated 04th March, 2021 filed by the Petitioners as valid declarations and to accept balance disputed amount as stipulated by Respondents in Forms 3 dated 07th May, 2021 and 22nd June, 2021 issued under Direct Tax Vivad Se Vishwas Act, 2020 (`VSV Act').

ARGUMENTS ON BEHALF OF THE PETITIONER

2. Learned Counsel for the Petitioners stated that Petitioners had filed Form 1 as well as Form 2 within the time stipulated as per the provisions of VSV Act on 04th March, 2021 and Form No. 3 was issued to Petitioners on 07th May, 2021 and 22nd June, 2021. He stated that the Petitioner Companies were unable to pay the disputed amount as determined by Respondents in Form 3 prior to the last date, namely, 31st October, 2021 due to death of a Director of the companies, who was looking after the taxation and other affairs on 20th July, 2021.

3. Learned Counsel for the Petitioners stated that the delay in payment was not intentional and the Petitioners always intended to settle the dispute with the Income tax department and avail the