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Service Tax - Highlights / Catch Notes

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SVLDRS - Rejection of Petitioner’s application / declaration - ...


High Court overturns rejection of SVLDRS application due to software error in selecting Navi Mumbai Commissionerate.

March 23, 2023

Case Laws     Service Tax     HC

SVLDRS - Rejection of Petitioner’s application / declaration - what emerges to us is the Petitioner is a victim of the lacuna in the software governing the SVLDR scheme where the Petitioner could not have selected the option of Navi Mumbai Commissionerate which was earlier Commissionerate of the Petitioner. - The impugned rejection of the Petitioner’s declaration for SVLDRS-1 is set aside - HC

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