Interpret Dispute Resolution Scheme (SVLDR 2019) fairly: HC

Navin Housing and Properties (P) Ltd. Vs Designated Committee under Sabka Vishwas Legacy (Madras High Court) In the present case, there is an overlap between the period covered under SCN1 and SCN2, the former covering the period December 2008 to January 2010 and the latter the period April 2008 to March 2010. The periods December 2008 to January 2010 are thus common under both SCNs. The revenue agrees in counter that the demand is duplicated. Hence, according to them, the demand under OinO2 stands reduced which 30%, as per the Scheme. Then they say that the amount duplicated needs to be reduce...