Case Law Details
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 reliefs.
Conclusion-
This Court in the judgment in the case of Thought Blurb (supra) accordingly reiterated the principles laid down by this Court in case of Capgemini Technology Services Limited (supra) and also followed the principles laid down by the Delhi High Court in case of Vaishali Sharma vs. Union of India and held that a liberal interpretation has to be given to the scheme as its intent is to unload the baggage relating to legacy disputes under central excise and service tax and to allow the business to make a fresh beginning.
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