SVLDRS - Eligibility of the declarant for making a declaration ...

Declarant's Submission Wrongly Rejected: Timing of Admission Before June 30, 2019, Should Have Been Considered in Audit Case.

February 10, 2021

Case Laws     Service Tax     HC

SVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ - acknowledgment or admission by the petitioner was before the cut-off date of 30.06.2019. - Though the final audit report may be post 30.06.2019, the admission of the petitioner was certainly prior to 30.06.2019 - rejection of the declaration of the petitioner dated 02.12.2019 by the designated committee on 12.02.2020 is not justified. - HC

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