The petitioner, a private limited company, engaged in construction of commercial/residential buildings, has approached this Court seeking a direction to the respondents to accept Ext.P1 return preferred by the petitioner in manual form. The averments in the writ petition would indicate that the petitioner intends to avail the benefit of the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' where a distinction is made between persons, who have filed returns showing the extent of tax payable by them, and those persons who have not filed any return disclosing the tax payable by them. It is admitted by the petitioner that, within the period mentioned in the statute for submission of half yearly returns, the returns were not filed by the petitioner. However, he seeks to file the returns belatedly in manual form so as to get the benefits applicable to persons who had filed returns, under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' mentioned above. It is his case that when he approached the respondent with the belated returns in manual form, the respondents refused to accept the same and it is, therefore, that he has approached this Court through the present writ petition.
