2021 (10) TMI 1387 - SC - Service Tax

Amnesty scheme - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - seeking to issue discharge certificate under SVLDRS - declaration under FORM SVLDRS-1 was rejected on the ground of ineligibility with the remarks that Demand has neither been quantified nor has been communicated to the assessee and Submit SVLDRS-4 of main noticee - it was held by Delhi High Court that In the present case since amount could not be said to have been quantified the petitioner was not eligible and therefore the reasoning given by the respondent in rejecting the application does not call for any interference. HELD THAT - No ground for interference is made out to exercise our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition, concurring with the High Court's decision regarding the petitioner's eligibility for benefits under the Sabka Vishwas Scheme. The High Court's observations are limited to this issue.