Section 125(1) of SVLDR Scheme disqualifies persons subjected to ...

Sec 125(1) disqualifies if duty not quantified by 30.06.2019 & enquiry/investigation held. Firm's rep statement recorded on 06.07.2007 is "enquiry". But duty quantified as per HC order, so rejection quashed.

Case Laws Service Tax

July 31, 2024

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 "enquiry/investigation" to include recording statements. Firm's representative's statement recorded on 06.07.2007 falls within this definition. However, twin conditions of enquiry/investigation and non-quantification before 30.06.2019 not satisfied as duty quantification formula prescribed by HC order. Hence, rejection of firm and partners' applications under SVLDR Scheme not justified, quashed and set aside. Petition allowed.

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Section 125(1) of SVLDR Scheme disqualifies persons subjected to ...

Sec 125(1) disqualifies if duty not quantified by 30.06.2019 & enquiry/investigation held. Firm's rep statement recorded on 06.07.2007 is "enquiry". But duty quantified as per HC order, so rejection quashed.

Case Laws Service Tax

July 31, 2024

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