Review Petitions Qualify as Pending Litigation Under DTVSV Act, Extending Scope Beyond Appeals, Writs, or SLPs: Delhi HC

The Delhi High Court ruled that review petitions qualify as "pending litigation" under the Direct Tax Vivad Se Vishwas (DTVSV) Act, broadening its scope beyond appeals, writs, or SLPs. The court held that the act’s provisions should be interpreted inclusively to resolve tax disputes effectively. This decision enables taxpayers with review petitions to avail the scheme’s benefits, offering a pathway to settle long-pending disputes amicably. The judgment emphasizes the scheme’s intent to reduce litigation while maximizing revenue collection. It sets a precedent for addressing ambiguity in the interpretation of tax dispute resolution frameworks. Stakeholders view this ruling as a significant step toward promoting voluntary compliance and expediting dispute resolution. The case underscores the judiciary’s role in interpreting legislative intent to achieve equitable outcomes in tax administration.