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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

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

Case Laws     Service Tax

August 9, 2021

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show cause notice issued after 30th June, 2019’. Certainly there is no application of mind on the petitioner’s application on the provisions as made by clarificatory circular, as no reasons are furnished as to why the petitioner’s declaration cannot be entertained applying clause 2(viii) of the said Circular. - Application resumed - HC

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