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Service Tax - Highlights / Catch Notes

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Rejection of declarations vide SVLDRS-01 application - It is ...


SVLDRS-01 Applicants Ineligible for 2019 Scheme Benefits if Previously Investigated, Enquired, or Audited.

September 15, 2022

Case Laws     Service Tax     HC

Rejection of declarations vide SVLDRS-01 application - It is crystal clear that a person making ‘Voluntary Disclosure’ after being subjected to any enquiry or investigation or audit is clearly ineligible to avail the benefit of the Scheme of 2019 and, therefore, ineligible to proceed further under the ‘Voluntary Disclosure’ category. - HC

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