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

Sabka Vishwas Scheme: Committees Must Allow Declarants to Explain Discrepancies Before Rejection for Ineligibility.

April 21, 2022

Case Laws     Service Tax     HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - voluntary disclosure - If in a situation where the amount estimated by the designated committee is in excess of the amount declared by the declarant, an opportunity of hearing is required to be given by the designated committee to the declarant, then it would be in complete defiance of logic and contrary to the very object of the scheme to outrightly reject a declaration on the ground of ineligibility without affording an opportunity to the declarant to explain as to why his declaration should be accepted and relief under the scheme should be extended to him. - HC

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