Sabka Vishwas Scheme interpretation turns on whether "Appellate Forum" covers appeals before the Textile Committee Tribunal.

A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was questioned on the ground that the pending appeal lay before the Textile Committee (Cess) Tribunal and was said not to fall within "Appellate Forum" under section 121(f). The Court noted the scheme provisions in sections 121(f), 122 and 123(a), and observed a prima facie view that "Appellate Forum" may bear a broader meaning than the narrow construction used to reject the declaration. Notice was issued to the respondents for further consideration.

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Issues: Whether a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be denied on the ground that the pending appeal was before the Textile Committee (Cess) Tribunal, and whether the expression "Appellate Forum" in section 121(f) of the Scheme was confined to specified forums.

Analysis: The Court noticed the objection that the pending appeal before the Textile Committee (Cess) Tribunal was not covered by the definition of "Appellate Forum". It also noticed the scheme provisions relied upon, namely sections 121(f), 122 and 123(a), and recorded a prima facie view that the term "Appellate Forum" might be understood more broadly than the narrow construction suggested in the rejection.

Outcome: Notice was issued to the respondents for further consideration.

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