Court directs review of tax dues under Sabka Vishwas Scheme emphasizing interest payments. Order quashed, petitioner's claim to be reviewed within 60 days.

The court allowed the petition, directing the Designated Committee to reconsider the claim under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, in light of clarified interpretation of "Tax Dues." The court emphasized the relevance of interest payments, following instructions from the Central Board of Indirect Taxes and Customs, allowing cases with full tax dues payment before application to avail benefits, including interest waiver. The impugned order was quashed, instructing the Committee to review the petitioner's claim within 60 days based on the updated understanding of the scheme's provisions on interest payments demanded through show cause notices or orders in original.

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Issues:
1. Interpretation of the term "Tax Dues" under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019.
2. Relevance of interest payments in availing benefits under the scheme.
3. Impact of instructions issued by the Central Board of Indirect Taxes and Customs on the scheme's application.

Analysis:
1. The petition challenged an order declining the acceptance of form SVLDRS-1 under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, citing that it pertained only to interest and not tax dues as per Section 123 of The Finance Act (No.2), 2019. The court noted the initial stand that interest was not covered under the expression "Tax Dues" for the scheme but considered subsequent instructions clarifying the inclusion of interest demanded by a show cause notice or order in original as part of "Tax Dues."

2. The court highlighted the importance of the instructions issued by the Central Board of Indirect Taxes and Customs, which clarified that cases where tax dues have been paid in full before filing the application are eligible for the scheme's benefits, including waiver of interest. This clarification was provided following a directive from the High Court to remove ambiguity regarding the eligibility of cases involving interest payments.

3. Consequently, the court allowed the petition, quashing the impugned order and directing the Designated Committee under the scheme to reconsider the petitioner's claim in light of the clarified interpretation of "Tax Dues." The Committee was instructed to pass appropriate orders within 60 days, considering the instructions issued by the Central Board of Indirect Taxes and Customs. The judgment emphasized the need for the Revenue to revisit the petitioner's claim based on the clarified understanding of the scheme's provisions regarding interest payments demanded through show cause notices or orders in original.

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