Court Urges Liberal Approach in Sabka Vishwas Scheme Application Rejections, Highlights Natural Justice and Intent of Scheme.

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....Rejection of SVLDRS application for non-payment of dues (service tax) - Adjustment of pre-deposit made by the petitioner while the appeal is pending - This is a beneficial scheme for settlement of legacy disputes. Therefore, the officials while considering declarations made under the scheme must have the broad picture in mind. The approach should be to ensure that the scheme is successful and, therefore, a liberal view embedded with the principles of natural justice is called for. - HC....