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    <title>2022 (8) TMI 1053 - BOMBAY HIGH COURT</title>
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    <description>The court directed the respondents to issue a discharge certificate under the Sabka Vishwas Scheme, 2019 for tax dues to the petitioner within four weeks. The court emphasized a liberal interpretation of the scheme, highlighting the need for compliance with the terms and conditions to ensure taxpayers can benefit from the relief provided. The petitioner&#039;s payment method through the electronic cash ledger was deemed compliant, rejecting the strict interpretation urged by the respondents. The judgment underscores the importance of facilitating the resolution of tax disputes and providing relief to taxpayers through statutory schemes like the SVLDRS.</description>
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