Re: Time limit for appeal

Hon high court rejected/dismissed reference on 30 November 2019 , the appellant has time of 90 days to file further appeal , can the appellant take benefit of Vivad to vishwas scheme?

Albeit, section 2(1)(a)(ii) of VSVA is silent with respect to a deemed appeal arising from an order of the High Court on matters other than a Writ Petition. There is no logical reasoning as to why an Appeal or Reference as section 2(1)(a)(i) of VSVA includes an Appeal pending before a High Court to be settled under VSVA.

VSVA being a beneficial legislation, the same should be interpreted in favour of the assessee. The assessee should file a declaration under the scheme and immediately approach the designated authority under VSVA. In the event of an unfavourable response from the department, it is advisable to approach the Hon’ble High Court by filing a Writ Petition. 

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