Case Law Details
Thought Blurb Vs Union of India and ors. (Bombay High Court)
The issue under consideration is whether rejection of application of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR) communicated via email is justified in law?
The high Court states that the scheme has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand, the primary focus as succinctly put across by the Finance Minister in her budget speech is to unload the baggage of pending litigations in respect of service tax and central excise from pre-GST regime so that the business can move on. The court while setting aside the rejection of the application held that rejection of the application (declaration) of the Petitioner under the scheme communicated vide email dated 27th January, 2020 is not justified. The court directed the designated committee to further decide the application (declaration) of the petitioner dated 12th December, 2019 afresh after giving an opportunity of hearing to the petitioner who shall be informed about the date, time and place of hearing.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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