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

Case Laws Central Excise

November 6, 2020

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

Case Laws Central Excise

November 6, 2020

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