Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - ...

Court Rejects Petition for Sabkas Vishwas Scheme Due to Late Filing Beyond Deadline by 1 Year and 3 Months.

March 3, 2022

Case Laws Service Tax HC

Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amnesty scheme - 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

View Source

← Previous Next →

Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - ...

Court Rejects Petition for Sabkas Vishwas Scheme Due to Late Filing Beyond Deadline by 1 Year and 3 Months.

March 3, 2022

Case Laws Service Tax HC

You may also like:

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

Condonation of delay - period of limitation in filing first appeal before fist appellate authority - Section 107 of the UPGST Rules, 2017 - appeal filed beyond 3 months...

Statutory provisions regarding restoration of a company's name on the Register of Companies maintained by the Registrar of Companies (ROC) u/s 252(1) and 252(3) of the...

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact...

Belated payment of GST after due date of filing return u/s 139(1) - disallowance u/s 43B - assessee's failure to discharge statutory dues by actual payment within due...

The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

The High Court dismissed the writ petition filed by the petitioner seeking permission to rectify/amend the GST number of the purchaser in GSTR-1 return after the...

Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for...

Hostel accommodation services provided for 10 months' duration are exempt under Serial Number 12 of Notification 12/2017-Central Tax (Rate), as per the Madras High Court...

This order authorizes Income-tax authorities to admit applications or claims for refund and carry forward of loss u/s 119(2)(b) of the Income-tax Act, 1961. It...

SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle...

Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

Disallowance of setting off of the carried forward loss - return filed beyond the due date specified under subsection (1) of section 139 - It was argued that the delay...

HC found the refund claim for unutilized input tax credit time-barred u/s 54. The court interpreted Section 54(1) and 54(3) to establish that while refund claims can be...

Quick Updates: