MAGNUM MANAGEMENT AND SERVICES PVT. LTD vs UNION OF INDIA THR. MINISTRY OF FINANCE DEPT. AND ORS

Judgment text excerpt

9-WP.12017.2023.DOCX rsk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12017 OF 2023 Magnum Management and … Petitioner Services Pvt. Ltd Versus Union of India & Ors. … Respondents ______________________________________________________ Mr. Ishaan V. Patkar a/w. Mr. Vinit V. Raje and Mr. Yeshwant J. Patil i/b Alaksh Legal, for Petitioner. Mr. Karan Adik a/w. Smt. Maya Majumdar , for Respondents. _____________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. DATED : 8 July 2025 PC. :- (Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable immediately at the request of and consent of learned counsel for the parties. 3. The petitioner challenges the impugned communications dated 30 August 2021 and 24 February 2022 declining the petitioner the benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 4. The impugned communications indicate that the Page 1 of 4 9-WP.12017.2023.DOCX benefit under SVLDRS is declined to the petitioner on the ground that the petitioner made payments demanded, allegedly beyond 30 days of the Order dated 27 May 2021 declaring the petitioner as eligible to avail of the benefits under the Scheme. The impugned communications rely on the provisions of Section 127 (5) of Finance Act, 2019-SVLDRS Scheme, 2019 for this purpose. 5. Section 127 (5) deals with the issue of statement by the designated committee inter alia determining the eligibility of the applicant. Such statement was made on 27 May 2021 but it is the case of the petitioner that the same was delivered to the petitioner or was collected by the petitioner only on 31 May 2021. Section 127 (5) provides that declarant shall pay electronically through internet banking