Case Law Details
Vaishali Sharma Vs Union of India & Ors. (Delhi High Court)
The issue under consideration is whether application filed under the SVLDR Scheme rejected on the sole ground that the demand was neither quantified without giving opportunity of being heard is justified in law?
High Court state that, a liberal interpretation has to be given to the Scheme as its intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning. Since it is the petitioner’s case that she had admitted her liability to pay service tax on 18th May, 2018 itself, this Court is of the view that the respondents should have given an opportunity of hearing to the petitioner before rejecting the declaration dated 29th December, 2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Consequently, the impugned order is set aside and the designated committee is directed to decide the petitioner’s application after giving an opportunity of hearing to the petitioner.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
C.M. No. 17226/2020
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