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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Rejection of Declaration under the Sabka Vishwas (Legacy Dispute ...

Case Laws     Service Tax

November 27, 2020

Rejection of Declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - In a situation where Designated Committee grants hearing to a declarant when the amount estimated by it exceeds the amount declared by the declarant, then it would be wholly inconceivable that before an application (declaration) is rejected on the ground of ineligibility, no hearing is granted to the declarant.- HC

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