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

Discharge Certificates Cannot Be Withheld for Unpaid 'Redemption Fines' Under SVLDRS, Sections 129(1)(a) and 121(u) Clarified.

August 11, 2021

Case Laws Service Tax HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation, ‘redemption fine’ that is a penalty in rem must clearly be shown to have been excluded from the meaning of the word ‘penalty’ used in section 129 of the Scheme, before it may be inferred that a Discharge Certificate may be issued only upon payment of the ‘redemption fine’/penalty in rem. In absence of any provision to exclude ‘redemption fine’/ penalty in rem from the benefits of the Discharge Certificate contained in section 129 of the Scheme, no such inference may be drawn, against the plain language and intent of the Scheme. In absence of any express exclusion created by the Scheme, ‘redemption fine’ would always remain a ‘penalty’ covered under the meaning of that word used in section 129 (1) (a) read with section 121 (u) of the Scheme. - HC

View Source

← Previous Next →

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

Discharge Certificates Cannot Be Withheld for Unpaid 'Redemption Fines' Under SVLDRS, Sections 129(1)(a) and 121(u) Clarified.

August 11, 2021

Case Laws Service Tax HC

You may also like:

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption...

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

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...

SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge...

Detention order - claim of ownership - the concerned authority will have to consider the applicability of sub-section (1) of Section 129 and if prayed to that effect,...

Validity of declarations filed under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - Scheme was held to be not maintainable on the premise that the case involves...

The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of...

HC determined the petitioner's declaration under SVLDRS-2019 was incorrectly filed under "litigation category" instead of "Amount in Arrears Category." While the...

The CESTAT allowed the appeal against the imposition of redemption fine u/s 125 of the Customs Act, 1962. The Tribunal held that when the exported goods are unavailable,...

In a case involving the imposition of a redemption fine and penalty, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when goods are allowed...

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High...

Seizure of goods - Section 129(1) of the UP GST - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way...

Penalty u/s 271 AAB or u/s 271 (1)(c) - concealment on income - as per clause (2) of section 271AAB, no penalty under the provisions of clause (c) of sub-section (1) of...

Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the...

Quick Updates: