SVLDR 2019 Circular dated 25.09.2019 is not violative of Scheme: Delhi HC

Nidhi Gupta Vs Union of India and Anr. (Delhi High Court) In view of Rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which is floated under the provisions of Finance Act, 2019, and looking to the definition of “amount in arrears”as stated herein above, by no stretch of imagination it can be said that paragraph Nos. vii and viii of the Circular dated 25.09.2019 is said to be in violation of the Scheme, Even if the demand is quantified and no appeal is preferred or even if the appeal is preferred but the assessee is applying under the aforesaid Scheme, 2019, it will mea...