Benefit of SVLDRS - the petitioner not having filed the returns ...

Petitioner Ineligible for Manual Filing Under Sabka Vishwas Scheme Due to Late Electronic Return Submission.

August 3, 2020

Case Laws     Service Tax     HC

Benefit of SVLDRS - the petitioner not having filed the returns in electronic form within the period specified in the statute, cannot now be heard to contend that he can file the return in manual form for the purposes of obtaining the benefit applicable to the said category of persons, under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019'. - HC

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