Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) ...


Clarification Issued: SVLDRS Cut-Off Date Only Applies to Rules 3(a) and 3(c), Not 3(b) and 3(c).

December 24, 2019

Case Laws     Central Excise     HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules 3(a) and 3(c) - The cut-off date of 30.06.2019 is not applicable for the cases which are covered under Rules 3(b) & 3(c). This cut-off date has been clarified in a Circular - by no stretch of imagination it can be said that paragraph Nos.vii and viii of the Circular is said to be in violation of the Scheme, 2019.

View Source

 


 

You may also like:

  1. Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

  2. SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified...

  3. Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that...

  4. Classification of the proposed items of import - Optoma Creative Touch 3-series Interactive Flat Panel (IFP) - For such an item similar to the subject goods, the issue...

  5. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

  6. Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that...

  7. SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to...

  8. Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during...

  9. Classification of imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - In our view neither carbonated beverage alone nor fruit juice alone gives the essential...

  10. Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - The show cause notice is issued for recovery of amount under Rule 6(3)(b) ibid, & the amount to be...

  11. Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of...

  12. Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of WBGST Act read with rule 41(1) of WBGST Rules - SGST

  13. Issue of clarification on contentious TDS issues on payments made by Television channels, Broadcasters and Newspapers

  14. The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

  15. SVLDRS - If such is the scheme of the Act and the Rules and if the authority has to take a decision based on the records produced by the appellant / assessee, it goes...

 

Quick Updates:Latest Updates