Whether the petitioner could have filed a declaration under ...

Petitioner Challenges Order-in-Original Under SVLDR Scheme, Citing Conflict with Central Government's Dispute Resolution Objective.

February 14, 2022

Case Laws     Service Tax     HC

Whether the petitioner could have filed a declaration under SVLDR Scheme under the category of ‘arrears’ on the basis of the liability determined by the respondent no.2 in Order-in Original - The impugned order is contrary to the object, the purpose and the intent of the Central Government to frame the said scheme as one time measure for liquidation of past disputes of central excise and service tax as well as to ensure disclosure of unpaid taxes by a person eligible to make a declaration and the basic thrust of the scheme is to unload the baggage of pending litigations centering around service tax and excise duty and deserves to be quashed and set aside - HC

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