This document contains the Supreme Court of India's judgement in the case of M/s. Shekhar Resorts Limited (Unit Hotel Orient Taj) versus the Union of India & Ors. The appeal concerns the appellant's eligibility for the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019', despite facing insolvency proceedings and a moratorium period that prevented timely payment. It details the legal arguments regarding the impossibility of payment due to statutory restrictions and the High Court's dismissal of the appellant's petition. This judgement is crucial for legal professionals, businesses involved in tax disputes, and those navigating insolvency proceedings.