Substitution of estimated amount payable as mentioned in forms ...

Court Advocates Pragmatic Approach for SVLDRS Scheme to Protect Declarants' Interests and Ensure Fair Benefit Distribution.

November 6, 2020

Case Laws     Central Excise     HC

Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaration under the scheme. That would defeat the very purpose of the scheme. - HC

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