Sabka Vishwas Scheme Benefit can’t be rejected for mistake in Form SVLDRS-1

Assam Cricket Association Vs Union of India (Gauhati High Court) The issue under consideration is whether the rejection of benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merel;y for mistake in Form SVLDRS-1 is justified in law? In the present case, certain conclusion was arrived at against the petitioner that the required amount of service tax was not paid by them. As a consequence thereof, by the order a penalty of Rs.11,48,82,644.00 was imposed on the petitioner. During the pendency of the appeal, a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (...