SVLDR application rejection for sending Via email not justified: HC

Thought Blurb Vs Union of India and ors. (Bombay High Court) The issue under consideration is whether rejection of application of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR) communicated via email is justified in law? The high Court states that the scheme has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand, the primary focus as succinctly put across by the Finance Minister in her budget speech is to unload the baggage of pending litigations ...