Petitioner's denial of benefit under Sabka Vishwas (Legal ...

Court Overturns Benefit Denial Due to One-Day Delay, Emphasizes Justice Over Procedure in Tax Dispute Scheme.

August 3, 2024

Case Laws Service Tax HC

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 on 1st July 2020, one day after the due date of 30th June 2020. The High Court held that the objective of SVLDRS is to resolve tax disputes and disclose unpaid taxes, as observed in Capgemini Technology Services India Limited case. The payment mode, whether under service tax or SVLDRS, is immaterial as the revenue received the payment. Procedural irregularities cannot override substantial justice, and the petitioner's one-day delay was bona fide. Denying SVLDRS benefit would contradict the scheme's objective and cause injustice. Relying on Innovative Antares, Arjun Rampal, and Sitec Labs Ltd. cases, the High Court quashed the impugned communications and directed the respondents to issue Form SVLDRS 4 to the petitioner within four weeks.

View Source

← Previous Next →

Petitioner's denial of benefit under Sabka Vishwas (Legal ...

Court Overturns Benefit Denial Due to One-Day Delay, Emphasizes Justice Over Procedure in Tax Dispute Scheme.

August 3, 2024

Case Laws Service Tax HC

You may also like:

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

The High Court rejected the application for condonation of delay u/s 119 (2) (b) in filing income tax returns u/s 139 (1) or 139 (4) for AY 2022-23. The petitioner's...

The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the...

The ITAT considered the condonation of delay in filing appeals before the CIT(A). The delay of 93 days was attributed to pursuing alternative remedies in the High Court....

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of...

Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought...

Dishonor of cheques - Condonation of delay of 1259 days in filing the complaint for an offence punishable u/s 138 of the Negotiable Instruments Act, 1881 - Exercise of...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

HC dismissed the grievance. Interpretation of RBI's Master Circular on export credit: Advances financing exports within 450 days constitute "export credit" eligible for...

Condonation of delay of 1085 days in filing the appeal u/s 260-A - Revenue's appeal - The court found that the appellant failed to provide a valid explanation for the...

The High Court addressed a case involving a violation of natural justice principles due to the rejection of the petitioner's request for cross-examination in a matter...

Dishonor of Cheque - insufficiency of funds - delay of 7 days in filing the complaint - time limitation - The issue of limitation for the first time is raised before the...

Condonation of delay - delay of 583 days - Due to subsequent developments wherein the assessee runs a serious risk of prosecution where the penalty is confirmed, he was...

Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

Quick Updates: