SVLDRS - petitioner failed to pay the declared amount within 30 ...

Court Dismisses Petition Due to 15-Month Delay in SVLDRS, 2019 Payment; Relief Unavailable After Deadline.

February 14, 2022

Case Laws     Service Tax     HC

SVLDRS - petitioner failed to pay the declared amount within 30 days from the date of issue of notice - The prayers made in this writ petition cannot be granted for consideration of the case of the petitioner for paying the service tax under the Scheme as the Court cannot make operational the SVLDRS, 2019, especially when the petitioner has approached this Court belatedly after 1 year and 3 months from the last date of payment of determined amount of tax under the SVLDRS, 2019 - HC

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