The Madras High Court held that the assessee was entitled to file a declaration under the Direct Tax Vivad Se Vishwas Act, 2020, since the definition of “appellant” in S. 2(1)(a)(i) expressly includes the filing of a writ petition. The assessee had challenged the Chief CIT’s order rejecting waiver of interest by filing a writ petition, which was pending on the “specified date” under the Act, and therefore the dispute relating to “tax arrears” (which includes disputed interest) was eligible for settlement under S. 3. The Court observed that writ proceedings in peculiar circumstances may partake the character of an appeal for the purposes of the Act. It was further held that CBDT clarifications/FAQ relied upon by the Department were not binding on the Court and could not override the statutory definition. Accordingly, the rejection of the declaration was unsustainable and the respondents were directed to process the assessee’s application dated 29 January 2021 in accordance with law under Ss. 3 and 5 of the DTVSV Act. (AY. 1995-96 to 1997-98)(SJ)