Bombay High Court Directs Release of SVLDRS Benefits, Citing Timely Payment.
08 July 2025
Writ Petition >> Criminal Law
In Magnum Management & Services Pvt. Ltd v/s Union of India & Others, the Bombay High Court has set aside communications from August 30, 2021, and February 24, 2022, which denied the petitioner benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The refusal was based on the assertion that the petitioner's payment, allegedly made beyond the 30-day window from the eligibility order, violated Section 127(5) of the Finance Act, 2019.
The petitioner contended that while the eligibility statement was dated May 27, 2021, it was only delivered or collected on May 31, 2021. Section 127(5) mandates electronic payment within 30 days from the "date of issue" of the statement. The Court's record confirmed that despite the May 27, 2021 date on the statement, it was "actually issued" on May 31, 2021. Since the petitioner made the electronic payment on June 30, 2021, the Court found that the payment was, in fact, compliant with the 30-day requirement.
Furthermore, the petitioner stated that earlier attempts to make the payment on June 25 and 26, 2021, were unsuccessful due to technical glitches. The Court noted that precedents from the Supreme Court, Assistant Transport Commissioner v. Nand Singh and D. Saibaba V. Bar Council of India, substantially supported the petitioner's arguments.
Based on these grounds, the High Court allowed the petition, quashed the impugned communications, and directed the respondents to issue the necessary discharge certificate under SVLDRS Rules, 2019, within four weeks from the order's uploading. The Rule was made absolute in favor of the petitioner.