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Service Tax - Highlights / Catch Notes

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SVLDRS - denial of benefit of scheme for not having paid the ...


Court Upholds Denial of SVLDRS Benefits for Missed Payment Deadline; Petitioner's Late Payment Rejected.

December 20, 2022

Case Laws     Service Tax     HC

SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to pay the amount on 16.3.2020. This was long after the period specified in Form SVLDRS-3 had expired. - there is no merits in the present writ petition. - HC

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