Rejection of SVLDRS-1 -Quantifiation of demand - It is evident ...

Court Orders Acceptance of Tax Application Under "Investigation, Enquiry or Audit" Category Before June 30, 2019 Deadline.

September 15, 2023

Case Laws Service Tax HC

Rejection of SVLDRS-1 -Quantifiation of demand - It is evident that there was a quantification by the audit Department on 31.05.2019 based on which the petitioner has filed Form SVLDRS-1 dated 07.11.2019 under the category "Investigation, Enquiry or Audit" Subcategory Audit. It cannot therefore be construed that there was no determination of tax liability of the petitioner on or before 30.06.2019. - Application directed to be accepted. - HC

View Source

← Previous Next →

Rejection of SVLDRS-1 -Quantifiation of demand - It is evident ...

Court Orders Acceptance of Tax Application Under "Investigation, Enquiry or Audit" Category Before June 30, 2019 Deadline.

September 15, 2023

Case Laws Service Tax HC

You may also like:

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...

SVLDRS - rejected on the ground of ineligibility - quantification of service tax liability on or before 30.06.2019 - It is evident that the word ‘quantified’ under the...

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...

Petitioner's admission of duty liability in communication dated June 19, 2019 qualified as "quantified" under SVLDRS, making them eligible for the scheme. HC quashed...

The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

Section 125(1) of SVLDR Scheme disqualifies persons subjected to enquiry/investigation where duty involved was not quantified by 30.06.2019. Section 121(m) defines...

The assessee claimed exemption from long-term capital gains tax on the sale of agricultural land situated beyond the prescribed distance from municipal limits. The...

SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of...

Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the...

Violation of principles of natural justice - Reliance on the Enquiry Reports - The court highlighted that the petitioner was given multiple opportunities to respond to...

The High Court dismissed the petition challenging the proceedings initiated by the respondents u/s 65 of the CGST Act, 2017 for conducting audit. The Court held that the...

Jurisdiction - power of High Court in issuing extra-ordinary directions - Investigation under the provisions of Section 212 and Section 219 of the Companies Act, 2013 -...

Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

Rectification of mistake u/s 154 - AO issued notice u/s 154 based on audit objections, adding waiver of principal amount and revising book profit. Tribunal dismissed...

Rejection of application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - there are no hesitation to hold that petitioner was eligible to...

Quick Updates: