On Writ High Court held that The  ITSC was in existence legally and factually until 31-03-2021 and every eligible assessee had the right to approach ITSC for pending cases with ITSC. The Court further observed that the purpose of retrospective legislation was to make ITSC inoperative right from the date of introduction of the Bill and to send all pending applications to Interim Board and neither there was an intent nor it was within the purpose to do away with pending applications in respect of matters in which cases arose from 01-02-2021 to 31-03-2021. The Court held that the last date mentioned for filing applications in Section 245C (5) should be read as 31-03-2021 instead of 01-02-2021 and consequently, the last date mentioned in Circular dtd.28-09-2021 should also be read as 31-03-2021. Court also held that abolition of Settlement Commission Court cannot substitute its opinion to abolition of Settlement Commission.  Right to seek resolution through Settlement Commission conferred by statute, within policy realm of State to take away remedy or benevolence given-Court cannot substitute its opinion to abolition of Settlement Commission.   SLP of Revenue is dismissed.