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

Respondents' rejection of petitioner's declaration under Sabka Vishwas Scheme 2019 deemed unjustified; dates fall before cut-off.

January 13, 2021

Case Laws     Service Tax     HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - The two dates i.e. 14th September, 2018 in so far the intimation is concerned and 3rd December, 2018 in so far the notice under section 87(b) of the Finance Act, 1994 is concerned are prior to the cut off date of 30th June, 2019. Therefore, having regard to the above, it can safely be said that the respondents were not justified in rejecting the declaration of the petitioner on the ground of ineligibility. - HC

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