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2026 Supreme(Online)(Mad) 48246
IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
Mary Elizabeth – Appellant
Versus
Assistant Commissioner of CGST & Central Excise – Respondent
Writ Petition
For the Appellants/Petitioners: S. Boominathan
For the Respondents: N. Dilipkumar
A court may direct statutory authorities to hear and decide upon a representation regarding a settlement scheme in accordance with the principles of natural justice without pre-determining the merits of the applicant's eligibility.
Headnote:The petitioner filed a writ petition under Art. 226 of the Constitution of India seeking a mandamus to direct the respondent to consider a representation regarding the Sabka Vishwas (Legacy Dispute Resolution) Scheme. The court noted the request of the petitioner to settle the issue and the respondent's willingness to consider the eligibility and merits of the representation. Regarding the issue of whether a mandamus should be issued to compel administrative consideration of a settlement scheme application, the court reasoned that the matter could be disposed of without expressing an opinion on the merits. The court held that the authority must consider the representation and grant the petitioner an opportunity of hearing. In the result, the petition was allowed directing the respondent to pass orders on the representation within three months.
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| 1. judicial mandate for administrative disposal of pending settlement representations. (Para 1 , 2 , 3 , 4) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.04.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Mary Elizabeth .. Petitioner – Vs. -
The Assistant Commissioner of CGST & Central Excise, 913, Catholic Centre, Main Road, Kovilpatti-628 501. .. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondents to consider and pass orders on the petitioner's representation dated 02.03.2026 in light of the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) and by strictly following the principles of natural justice, within a time stipulated by this Court.
For Petitioner : Mr.S.Boominathan For Respondent : Mr.N.Dilipkumar Senior Standing Counsel
ORDER
The prayer in the writ petition is for a mandamus directing the respondents to consider and pass orders on the petitioner's representation dated 20.03.2026 in the light of Sabka Vishwas(Legacy Dispute Resolution) Scheme and by following the principles of natural justice.
2.When the matter came up for hearing, the learned counsel appearing on behalf of the petitioner would submit that when the petitioner has made a representation and is willing to settle the issue as per the scheme, the respondents have to consider the same.
3.The learned Standing Counsel appearing on behalf of the respondents would submit that if all the questions are left open to be considered by the authority including the eligibility of the petitioner etc, the representation will be considered.
4.Since the writ petition is disposed of at the admission stage, without expressing any opinion on the merits of the matter, let the representation of the petitioner dated 20.03.2026 be taken up by the respondent and an opportunity of hearing shall also be granted to the petitioner and the representation be decided in the manner known to law. Let the aforesaid exercise be completed as expeditiously as possible, in any event not later than three months from the date of receipt of the web copy of the order. No costs.
