2025 (2) TMI 685 - SCH - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - Seeking direction to Petitioner to make the payment as per Form SVLDRS-3 and to issue discharge certificate in Form SVLDRS -4 under sub-section (8) of Section 127 of the scheme - recovery of CENVAT Credit on the ground of wrongful availment of Input Cenvat Credit and wrong utilization for the payment of duties - it was held by High Court that The Scheme being prerogative of the Government and since the petitioner had not abided by the terms and conditions of the Scheme -2019 there are no reason to interfere. HELD THAT - No case for interference is made out in exercise of jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court, in a judgment delivered by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, dismissed a Special Leave Petition under Article 136 of the Constitution of India. The Court found no grounds for interference and accordingly dismissed the petition, with pending applications also being disposed of.