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    <title>2023 (9) TMI 659 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition challenging the rejection of an application under the Sabka Visvas Scheme, 2019 due to lack of reasoning provided by the respondent. The court emphasized the importance of procedural fairness and adherence to eligibility criteria, noting that the petitioner had quantified tax liability before the specified date and demonstrated willingness to resolve the tax dispute. Despite delays in communication, the court held that the petitioner should be eligible for benefits under the scheme, highlighting the violation of natural justice in the rejection process.</description>
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      <description>The court allowed the writ petition challenging the rejection of an application under the Sabka Visvas Scheme, 2019 due to lack of reasoning provided by the respondent. The court emphasized the importance of procedural fairness and adherence to eligibility criteria, noting that the petitioner had quantified tax liability before the specified date and demonstrated willingness to resolve the tax dispute. Despite delays in communication, the court held that the petitioner should be eligible for benefits under the scheme, highlighting the violation of natural justice in the rejection process.</description>
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