Benefit of SVLDRS - Discrepancies in the petitioner's ...

Case Laws Service Tax

April 8, 2024

Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that the Designated Committee violated principles of natural justice by directly issuing Form SVLDRS-3 without providing the petitioner an opportunity for a personal hearing, as mandated by the Sabka Vishwas Scheme and its rules. - Given the procedural irregularities and the failure to adhere to the prescribed process, the High Court quashed both the Form SVLDRS-3 and the Show Cause Notice.

View Source

← Previous Next →

Benefit of SVLDRS - Discrepancies in the petitioner's ...

Case Laws Service Tax

April 8, 2024

You may also like:

Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the...

SVLDRS - Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting...

Benefit of SVLDRS - Revenue filed the appeal after the expiry of limitation of Scheme - the appeal of the Department has been filed after the expiry of period of...

Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

Rejection of SVLDRS declaration - quantification qualifies as quantification before 30.6.2019 under SVLDRS, 2019 or not - Claim of quantification based on letter issued...

The High Court held that even though the petitioner, initially registered as a "Medium" enterprise under the MSME Act, was reclassified as "not an MSME" with effect from...

Sabka Vishwas (Legacy Dispute Resolution)Scheme (SVLDRS), 2019 comes into force w.e.f. 1.9.2019

Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - The application of the petitioner under the Scheme has to be considered...

SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the...

Benefit under the Kar Vivad Samadhan Scheme, 1998, ('KVS Scheme') denied - reason for denying the benefit was stated as the non-existence of tax liability for the said...

SVLDRS - Benefit of the scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - there are no material on record which could substantiate that the petitioner made...

Amnesty Scheme - SVLDRS - CENVAT Credit on input services - In fact, in order to ensure that the Designated Committee does not dispute the tax through input credit, a...

The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

Benefit under MEIS scheme - amendment in the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the...

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

Quick Updates: