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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Benefit of SabkaVishwas Legal Dispute Resolution Scheme ...


High Court Rules SVLDRS Payment Deadlines Unaffected by Supreme Court's Extension of Limitation Periods.

February 16, 2024

Case Laws     Service Tax     HC

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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