SVLDRS - the second declaration was filed on 10.01.2020 whereas ...

Case Laws Service Tax

February 24, 2021

SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner was the amount of service tax liability of the petitioners quantified in terms of the scheme on admission of the petitioners prior to the cut off date of 30.06.2019 approximately which roughly corresponds to the declared figure in the second declaration. - rejection of the second declaration of the petitioners on the ground of ineligibility is not justified. - HC

View Source

← Previous Next →

SVLDRS - the second declaration was filed on 10.01.2020 whereas ...

Case Laws Service Tax

February 24, 2021

You may also like:

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents,...

Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months...

Benefit of SVLDRS - It is settled law even under taxation that if a person is eligible to one or another benefit, he should not be denied said benefit on procedural or...

One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

Rejection of Application under the DTVSV Act 2020 - whether no appeal is pending as on the date specified date i.e. 31.01.2020, whereas the appeal was filed with an...

Rejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amount in arrears (SVLDRS) - rejection of the declaration of the petitioner dated...

₹ 1,10,828 crore GST Gross Revenue collected for January, 2020

Assessee filed second rectification application u/s 254, raising same grounds as first miscellaneous application which was already rejected. Tribunal held that except...

Income-tax (Second Amendment) Rules, 2019 - Filing of Returns (ITR) for the Assessment Year 2019-2020

Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all...

Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could...

Rejection of application under SVLDRS - Effect of remanding back the order by the Tribunal for De-Novo adjudication - though the appeal of petitioner No.1 was heard by...

Initiation of CIRP proceedings - minimum requirement of threshold limit - It has been brought out that two invoices have been issued without any seal and signature....

There are two regimes for trusts, funds, or institutions to claim exemption. The first regime is under sub-clauses (iv), (v), (vi), or (via) of clause (23C) of section...

Quick Updates: