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SVLDRS Scheme: Ensuring Fair Dispute Resolution and GST Transition with Benefits Like Waivers and Immunity from Prosecution.

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Full Text of the Document

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....Violation of principles of natural justice - SVLDRS - The scheme has been brought in to have amicable resolution of disputes securing interest of revenue and start the new GST regime and to give benefit to eligible persons participating in the scheme of waiver of interest, fine, penalty, immunity from prosecution. It has been observed that non compliance of principles of natural justice would impeach the decision making process rendering the decision invalid in law. - HC....