M/S. Shekhar Resorts Limited (Unit ... vs Union Of India

The Supreme Court examined whether the appellant, a hospitality service provider, could be granted relief under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' after service tax evasion allegations and proceedings under the Insolvency and Bankruptcy Code. The High Court had dismissed the writ petition seeking consideration under the scheme, and the appellant challenged this decision. The Court analyzed the scheme's provisions and the procedural aspects related to tax disputes and insolvency proceedings. Ultimately, the Court upheld the High Court's dismissal, emphasizing the scheme's conditions and the procedural requirements for relief.