Interpret SVLDR Scheme liberally to allow Businesses to Make Fresh Beginning

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 serv...