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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Seeking direction to Respondents to accept the application Form ...


Court Restores Case for Consideration After SVLDRS-1 Application Rejected Without Hearing on Tax Liability Quantification Issue.

January 13, 2022

Case Laws     Service Tax     HC

Seeking direction to Respondents to accept the application Form SVLDRS-1 filed by the Petitioner and to issue discharge certificate - If according to the Respondents the tax liabilities were not quantified and the Petitioner was not eligible, the Respondents ought to have given an opportunity of being heard to the Petitioner before passing such Order rejecting the application made by the Petitioner on the ground of ineligibility. - Matter restored back - HC

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