Facts of the Case

The petitioners, including Nimit Builders Private Limited and other connected assessees, filed multiple writ petitions before the Delhi High Court challenging issues related to the processing of their declarations under the Vivad Se Vishwas Scheme.

During the pendency of the petitions, the grievance primarily revolved around the non-issuance or incorrect issuance of Form-3, which determines the tax payable under the scheme.

However, during the course of hearing, it was submitted by the petitioners’ counsel that revised Form-3 had been issued in accordance with their prayer clauses, thereby addressing their grievances.

Issues Involved

  1. Whether the writ petitions survive after issuance of revised Form-3 under the Vivad Se Vishwas Scheme.
  2. Whether relief sought in the petitions stands satisfied upon correction by the tax authorities.

Petitioners’ Arguments

  • The petitioners initially challenged discrepancies or non-compliance in issuance of Form-3.
  • They sought appropriate directions to the Income Tax Department to rectify the same.
  • During proceedings, it was submitted that revised Form-3 had now been issued in line with their claims, resolving the dispute.

Respondent’s Arguments

  • The Revenue, through its counsel, did not dispute that corrective steps had been taken.
  • The issuance of revised Form-3 effectively addressed the concerns raised by the petitioners.

 Court’s Findings / Order

  • Since revised Form-3 had already been issued, the grievances of the petitioners stood resolved.
  • The writ petitions had therefore become infructuous.
  • Accordingly, all connected writ petitions were disposed of as satisfied.

 Important Clarification

  • The Court did not adjudicate on merits of the dispute.
  • The disposal was based purely on subsequent compliance by the Revenue authorities.
  • This order reinforces that writ jurisdiction may not be invoked once the grievance is redressed administratively.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2021:DHC:4480-DB/MMH25082021CW25842021_163205.pdf

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