Principles of natural justice - Sabka Vishwas (Legacy Dispute ...

Court Quashes Form SVLDRS 3, Orders Reissue with Hearing under Sabka Vishwas Scheme for Procedural Fairness.

April 3, 2024

Case Laws Service Tax HC

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the mentioned turnover. - The High Court found merit in the petitioner's argument that the Designated Committee violated procedural requirements by not issuing Form SVLDRS 2 and denying a personal hearing before issuing Form SVLDRS 3. - Consequently, the High Court quashed Form SVLDRS 3 and remanded the matter back to the Designated Committee. It directed the committee to issue Form SVLDRS 2 to the petitioner and provide an opportunity for a personal hearing before passing a reasoned order.

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Principles of natural justice - Sabka Vishwas (Legacy Dispute ...

Court Quashes Form SVLDRS 3, Orders Reissue with Hearing under Sabka Vishwas Scheme for Procedural Fairness.

April 3, 2024

Case Laws Service Tax HC

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