Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Benefit of SVLDRS - Sabka Vishwas (Legacy Dispute Resolution) ...

Case Laws     Central Excise

April 8, 2021

Benefit of SVLDRS - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - In the considered opinion of this Court, by virtue of provisions of Section 125(1)(d) of the Act of 2019, a person who has been served with the notice to show cause under indirect tax enactment for an erroneous refund or refund shall be ineligible to make a declaration under the Scheme to claim benefits thereof and it does not make any difference that the notice to show cause issued stands culminated in passing of the order creating the demand of amount of erroneous refund. - HC

View Source

 


 

You may also like:

  1. Duplication of demand by issuing two show cause notices (SCN) for the same period - Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (SVLDRS) - The Dispute...

  2. SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

  3. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  4. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  5. Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  6. Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  7. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - certain clarifications on the Scheme

  8. SVLDRS - Rejection of the Petitioner’s Application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Despite repeated directives from the court, the...

  9. The benefit and option under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) extended till 15-1-2020

  10. SVLDRS - Recovery of arrears of tax in terms of Section 124(1)(c) of the Sabka Vishwas (Legacy Dispute Resolution Scheme Rules, 2019 in the Finance Act, 2019 -...

  11. Benefit in the “Arrears Category” of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019 (svldrs scheme) - Revenue directed to consider the claim of the petitioner...

  12. Sabka Vishwas (Legacy Dispute Resolution)Scheme (SVLDRS), 2019 comes into force w.e.f. 1.9.2019

  13. SVLDRS - Non-grant of option to pay the amount determined by respondent No.2-Designated Committee formed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019...

  14. Rejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Quantification of demand before the cut of date - a liberal interpretation has to be given to the...

  15. Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the legislative intent to enact the SVLDR Scheme was to include...

 

Quick Updates:Latest Updates