Sabka Vishwas Scheme 2019 must be interpreted liberally: Delhi HC
The Relevant Text of the Order as follows:
9. In the opinion of this Court, a liberal interpretation has to be given to the Scheme as its intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning.
10. Since it is the petitioner’s case that she had admitted her liability to pay service tax on 18th May 2018 itself, this Court is of the view that the respondents should have given an opportunity of hearing to the petitioner before rejecting the declaration dated 29th December 2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
11. Consequently, the impugned order dated 26th February 2020 is set aside and the designated committee is directed to decide the petitioner’s application after giving an opportunity of hearing to the petitioner. For this purpose, list the matter before the designated committee on 13th August 2020 at 11.00 A.M. A reasoned order, after giving an opportunity of hearing, shall be passed by the designated committee on or before 31st August 2020. All the rights and contentions of the parties are left open.
12. With the aforesaid directions, the present writ petition stands disposed of.
13. The order is uploaded on the website forthwith. Copy of the order is also forwarded to the learned counsel through e-mail.