Redemption fine to be waived when benefit of SVLDR Scheme availed

Lokesh Pathak Vs Designated Committee (Delhi High Court) Delhi High Court held that redemption fine needs to be waived once the tax payer has availed the benefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDR Scheme] and has paid the amount in terms thereof. Facts- The present petitions have been filed by the Petitioners seeking directions inter alia to Respondent No.2– Designated Committee, CGST, to issue the discharge certificate in respect of Show Cause Notice dated 28th April, 2005, thereby concluding the proceedings initiated vide the SCN. These petitions are a part ...