No Fundamental Right to Out-of-Court Settlement under Direct Tax Vivaad Se Vishwas Act: HC

Umesh Garg Vs Union of India And Another (Allahabad High Court) Introduction: The Allahabad High Court recently delivered a crucial judgment in the case of Umesh Garg Vs Union of India And Another, pertaining to the Direct Tax Vivaad Se Vishwas Act. The court dismissed Umesh Garg’s plea for an out-of-court settlement, asserting that it is not a litigant’s fundamental right. Detailed Analysis: The case revolves around an appeal filed against the order dated 24.12.2020 by the Designated Authority under the Direct Tax Vivaad Se Vishwas Act, 2020. The petitioner, facing penalties under...