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Service Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

SVLDRS - Rejection of declaration - Petitioner was subjected to ...


Court Upholds Rejection of SVLDRS Declaration Due to Ongoing Audit; No Challenge to Audit Proceedings Addressed.

February 3, 2023

Case Laws     Service Tax     HC

SVLDRS - Rejection of declaration - Petitioner was subjected to audit as on the relevant date - There is no challenge to the audit proceedings before us. It is not possible to give a declaration in this Petition that the audit proceedings had deemed to have lapsed on 30 June 2019 as such a declaration is outside the scope of this proceeding, even assuming that such declaration can be given. - HC

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