ORDER

Nagu, J:- 1. The short question of law herein is as to whether in the face of provision contained in section 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 :

(i) Vide Annexure P/5 dated 16.1.2020, a statement u/S 127 was issued under the said Scheme treating the case of petitioner to be under the category of “litigation” based upon the total tax dues, for the period from 1.4.2016 to 1.6.2017 as Rs.29,90,124.00 and the reduced amount payable under the Scheme to be Rs.8,97,037.20. On 15.2.2020, petitioner paid the said reduced amount of Rs. Rs.8,97,037.20.

(ii) Th