SVLDRS - requirement that the quantification of duty should have ...

Case Laws Service Tax

June 17, 2023

SVLDRS - requirement that the quantification of duty should have been done prior to 30.06.2019 - The argument of the respondent is that had it been the intention of legislature that 30.06.2019 be adopted for the purposes of Section 125(f), it would have so stipulated in that clause itself. This is certainly a possible argument. In cases involving the interpretation of a beneficial scheme/exemption notification, the accepted Rule is that the scheme be interpreted strictly in line with the avowed and stated intention thereof. - HC

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SVLDRS - requirement that the quantification of duty should have ...

Case Laws Service Tax

June 17, 2023

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