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2021 (10) TMI 435 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of application without following the principles of natural justice and with utter disregard of section 126 of the Act - HELD THAT:- A plain reading of provisions of section 127 of Finance (No.2) Act, 2019 and Rule 6(3) of SVLDRS Rules, makes it clear that the 'Scheme' is a beneficent one and aim and object of the 'Scheme' is to unload the baggage of pending litigation relating to service tax and excise duty. While interpreting a beneficent provision, its aim and object cannot be ignored. Considering the THOUGHT BLURB VERSUS UNION OF INDIA AND ORS. [2020 (10) TMI 1135 - BOMBAY HIGH COURT], it was held that it will be completely illogical and contrary to the object of the 'Scheme' to reject an application on the ground of ineligibility without giving an opportunity to the declarant to explain as to why his declaration should not be accepted and why relief is not due to him. Thus, principles of natural justice were read into the provision by the Bombay High Court. The respondents were not justified in rejecting the petitioners' application without giving them an opportunity - Petition allowed.
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