Liberal interpretation should be given to fulfil the objective of SVLDRS

Nabeel Construction Pvt. Ltd. Vs Union of India (Bombay High Court) Facts- The declaration filed by the appellant under Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDRS] which was rejected by the respondent. Thereafter, the respondent issued a show-cause notice-cum-demand notice to the petitioner, demanding various amounts towards interest, penalty, service tax and calling upon the petitioner to show-cause as to why the action proposed in the said show-cause notice should not be taken against the petitioner. The petitioner thus filed this writ petition inter-alia praying for various ...