SVLDR Scheme amnesty cannot be denied by erroneous interpretation of Scheme

UITC India Pvt. Ltd. Vs Union of India (Orissa High Court)

Petitioner filed applications under the SVLDR-1 for availing the benefit of the said Scheme. The Department however rejected the applications on the ground ineligibility observing that in terms of Section 125(1)(h) of the Finance Act, 2019 “the product falling under the Fourth Schedule to the CE Act is not eligible for this Scheme”.

The above interpretation placed by the Department on Section 125(1)(h) of the Finance Act, 2019 appears not to be correct. No

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