The conclusive nature of the certificate issued under Section 5(1) of the Scheme and the lack of provision for filing a revised declaration after the acceptance of the original declaration.

JUDGMENT :

Per Deepak Roshan, J :

Heard Mr. Kartik Kurmy along with Mr. Sumeet Gadodia, Advocates for the petitioner and Ms. Amrita Sinha, Advocate for the respondent-Income Tax Department.

2. The instant writ petition has been filed by the petitioner praying therein for the following reliefs:-

(i) For issuance of an appropriate writ, order or direction to call for and quash the decision of respondent no.1 dated 15.03.2021, wherein the declaration/revised declaration filed by the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter to be referred as ‘the Act, 2020’) has been rejected by wrongly relying upon the provisions of Section 9(c) of the said Act.

(ii) For issuance of further appropriate writ, order or direction including writ of mandamus, directing the respondent authorities to act in terms of the certificate issued in Form-3 under sub-section (1) of Section 5 of the Act, 2020 (vide Annexure-14) after granting the benefit of adjustment of the amount already paid by the petitioner for the assessment year 2012-13, which is duly reflected in the official portal of the respondent-authorities itself.

(iii) For issuance of further appropriate writ, order or direction, including writ of declaration, declaring that the action of the respondent authorities in rejecting the declaration/revised declaration filed by the petitioner under the Act, 2020 is wholly illegal and arbitrary and beyond the scope of the powers conferred upon the respondent authorities.

(iv) For issuance of further appropriate writ, order or direction, including writ of mandamus, directing the respondent authorities to refund the amount of Rs. 20,95,633/-, which is refundable to the petitioner in terms of Section 7 of the Act, 2020 consequent upon acceptance of its declaration under the said Act;

(v) For issuance of further appropriate writ, order or direction, including writ of mandamus, directing the respondent authorities to pay interest @ 18% per annum on the amount of Rs. 20,95,633/-with effect from the date when the refund of the said amount is due till the date of actual payment to the petitioner.

3. Brief facts of the case is that the Parliament promulgated ‘The Direct Tax Vivad Se Vishwas Act, 2020’ (hereinafter referred to as ‘the Scheme’), published vide Gazette Notification dated 17th March, 2020 with an objective of providing resolution of disputed tax and for matters connected therewith or incidental thereto. Subsequent to promulgation of the Scheme, Central Government framed ‘The Direct Tax Vivad Se Vishwas Rules, 2020’ (for short ‘the Rules’) for giving effect to the Scheme. Section 4 of the Scheme provided, inter alia, for filing of a declaration and the said declaration along with undertaking was to be filed by a declarant in statutory Form-1 and Form-2, as prescribed under the Rules. Section 3 of the Scheme provided, inter alia, the amount which a declarant would be liable to pay pursuant to declaration filed by it and it is an undisputed fact that case of the Petitioner was falling under Section 3(a) of the Scheme, wherein the petitioner-declarant, as against its total tax arrears, was only required to pay the amount of ‘disputed tax’. Section 7 of the Scheme further provided, inter alia, that any amount paid in pursuance of a declaration under the Act would not be refundable under any circumstances. However, said Section itself, by way of explanation, provided that if any amount has been paid under the Income Tax Act, 1961 in respect of tax arrears before filing of the declaration, and, if the said amount exceeds the amount payable under Section 3 of the Scheme pursuant to declaration made by the declarant, then the declarant would be entitled for refund of such excess amount without any interest. The Scheme further provided, inter alia, that subsequent to filing of declaration by the declarant, Designated Authority was req