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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Narendrabhai Parsottambhai Chauhan – Appellant
Versus
Principal Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. background of the dtvsv scheme and its application. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12) |
| 2. petitioner's arguments on eligibility under dtvsv scheme. (Para 13) |
| 3. respondent's arguments against eligibility due to delay. (Para 15) |
| 4. court's observations on the validity of appeal pending. (Para 16 , 18 , 19 , 20) |
| 5. conclusion quashing rejection of declaration under dtvsv scheme. (Para 21 , 22) |
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.
2. Having regard to the controversy involved, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. The issue involved in both the petitions is identical and therefore, they have been heard together and would be disposed of by this common judgment.
4. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent in the respective petitions.
5. For the sake of convenience, facts are recorded from Special Civil Application No.13124 of 2025.
6. By
The rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme cannot be upheld solely on the grounds of appeal irregularity or incompetency, provided it was pending on the specified dat....
The eligibility for the DTVSV Scheme is determined by the status of the appeal on the specified date, affirming that appeals deemed non-maintainable subsequently do not invalidate such eligibility.
Point of Law - if an appeal is filed with an application for condonation of delay and the appeal is admitted by the appellate authority before the date of filing of the declaration, the benefit is to....
The court ruled that minor delays in tax payments under the Direct Tax Vivad se Vishwas Act should not preclude benefits intended by the legislation, emphasizing a liberal interpretation of beneficia....
Eligibility for settlement under tax dispute schemes is upheld even when a draft assessment order exists, provided a writ petition is pending, which confirms a disputed tax situation.
The circular excluding appeals against orders under section 143(1)(a)(i) or (ii) from the DTVSV scheme was unsustainable and set it aside.
The court established that an appeal restored after the specified date can still be considered pending for the purposes of eligibility under the VSV Act.
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