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Service Tax - Highlights / Catch Notes

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Benefit of SabkaVishwas Legal Dispute Resolution Scheme ...

Case Laws     Service Tax

February 16, 2024

Benefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 - The High Court observed that, the Supreme Court had an effect of extending the period of limitation under the General Law or under Special Law pertaining to judicial and/or quasi-judicial proceedings, but the said order did not extend the time limitation prescribed for making payment of an amount which has already been determined pursuant to culmination of quasi-judicial proceedings - Accordingly, the High Court dismissed the writ petition.

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