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Validity of SVLDRS-3 filed - amount in arrears - reasons for ...


Authorities Must Provide Reasons for Rejecting Assessee's Objections in SVLDRS-3 Form: A Case on Tax Dispute Resolution.

June 5, 2023

Case Laws     Service Tax     HC

Validity of SVLDRS-3 filed - amount in arrears - reasons for discarding the objections raised - If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has detailed such reasons, the authority ought to have assigned at least brief reasons in the remarks column in SVLDRS-3 while deciding on the quantification and rejecting the 'Reasons for Disagreement'. - HC

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