<span style="color: #222222;">The Delhi High Court today said, it expected the Centre to honestly and carefully follow the provisions of Sabka Vishwas Scheme – 2019 and Finance Act. This Legacy Dispute Resolution Scheme meant for settlement of excise and service tax disputes.<br />''</span><br />''The observation by the court came when it declined to entertain a plea challenging a government circular. The circular purportedly provided the benefits of the scheme to tax disputes where the final hearing has taken place on or before 30th of June.<br />''<br />''The scheme, enacted for settlement of disputes pertaining to levies subsumed in the Goods and Service Tax (GST), provides substantial relief to taxpayers in the form of full waivers of interest, penalties and fines as well as complete amnesty from prosecution proceedings.<br />''<br />''The court upheld the circular, saying it was not prima facie violative of the scheme or the Finance Act and dismissed the petition by a lawyer Nidhi Gupta.<br />''<br />''<span style="color: #222222;">The petition had contended that making the scheme applicable ex- ante, will cause a substantial loss to the exchequer losing 50-60 per cent of tax revenues as well as the entire amount of penalty and interest. </span><br />