Union Of India (Uoi) vs Charak Pharmaceuticals (India) Ltd.

The Supreme Court held that the respondents were not entitled to the benefits of the Kar Vivad Samadhan Scheme, 1998 (KVSS) for the period from 1-9-1995 to 31-1-1998, as the show cause notice was issued after the relevant date of 31st March 1998. The Court emphasized that compliance with the provisions of the Scheme is essential to avail its benefits, and a liberal interpretation cannot be applied to extend benefits when the statutory requirements are not met. The Court set aside the High Court's decision that had quashed the show cause notice and directed the processing of the respondents' declaration under KVSS.