Union Of India & Anr vs M/S Nitdip Text. Processors (P)Ltd.& ...

The Supreme Court upheld the High Court's ruling that Section 87(m)(ii)(b) of the Finance (No.2) Act, 1998 violates Article 14 of the Constitution of India by denying the benefits of the Kar Vivad Samadhana Scheme, 1998 to those in arrears as of 31.03.1999. The Court emphasized that such discrimination is unconstitutional and must be rectified to ensure equality before the law. Consequently, the appeals by the Union of India were dismissed, affirming the High Court's decision.