Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

SVLDRS - rejection on the ground that the demand was not finally ...


High Court Overturns Rejection of SVLDRS Application Due to Delayed Demand Communication by June 30, 2019 Deadline.

June 1, 2023

Case Laws     Central Excise     HC

SVLDRS - rejection on the ground that the demand was not finally quantified nor communicated to the party on or before 30.06.2019 - The Scheme covers not only cases where show cause notice has been issued and disputes are pending before various authorities but also cases where enquiry, investigation or audit is pending against an assessee. In addition, it also covers cases where there was no dispute as to the arears as well as cases where tax payers had come forward to voluntarily disclose their tax liability - petitioner had applied in the category where enquiry, investigation or audit is pending. - The order of rejection of application set aside - HC

View Source

 


 

You may also like:

  1. Pre-existing dispute regarding machine's performance and delayed delivery existed before demand notice. Respondent provided evidence of documented communication with...

  2. Rejection of application under SVLDRS - The stand of the petitioner has, as noticed by me at paragraph 9 above, no legal sanction and the interpretation put forth does...

  3. Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

  4. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

  5. NCLAT dismissed an application seeking condonation of 115-day delay in refiling a company appeal. The appellant's explanations regarding inability to physically inspect...

  6. SVLDRS - Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting...

  7. SVLDRS - Rejection of the Petitioner’s Application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Despite repeated directives from the court, the...

  8. Rejection of benefit of SVLDRS - mistake of not mentioning the penalty - filing of details in the wrong column i.e. filing details in the column 9.1 instead of column...

  9. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

  10. Rejection of application under SVLDRS - This writ petition also stands disposed of by requiring the petitioner to submit an application before the respondent authorities...

  11. ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A,...

  12. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

  13. Rejection of the application under SVLDRS due to an ongoing investigation and non-quantification of duty as of the cut-off date, June 30, 2019. - The court observed...

  14. Rejection of application under SVLDRS, 2019 - rejection mainly on the ground that tax dues were not intimated, therefore, the same was not quantified for the period...

  15. Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed....

 

Quick Updates:Latest Updates