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of <h1>Bombay High Court Rules on Natural Justice, Orders Reconsideration of Rejected Tax Declaration Under Sabka Vishwas Scheme 2019.</h1> The Bombay High Court upheld the principles of natural justice in a case involving a partnership firm under investigation for service tax liabilities. The firm had filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which was rejected by the authorities without a hearing, citing non-finalization of tax dues. The court found this rejection unjustified, emphasizing the need for notice and hearing when adverse consequences are involved. It directed the authorities to reconsider the application, ensuring compliance with natural justice principles and the scheme's intent to resolve legacy disputes. The decision underscores the importance of procedural fairness in administrative actions.
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