The appellants made the payment on 25.08.2020 under the Sabka ...

Payment made on 25.08.2020 under SVLDRS entitled appellants to discharge obligations & avail amnesty from interest/penalty.

Case Laws Service Tax

August 6, 2024

The appellants made the payment on 25.08.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The dispute was whether this payment would entitle them to discharge obligations under SVLDRS and avail amnesty from interest and penalty. The CESTAT held that the appellants were trying to pay before 30.06.2020, but faced technical glitches. The Department was exploring possibilities to extend the scheme for those issued SVLDRS-3 before 30.06.2020 but couldn't pay. The Supreme Court had extended limitation periods due to the pandemic. The Madras High Court held that the time limit for SVLDRS payment was extended till 30.09.2020. Since the appellants discharged their liability within this permissible time, they were entitled to a discharge certificate under SVLDRS-4, without interest or penalty. The appeal was allowed.

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The appellants made the payment on 25.08.2020 under the Sabka ...

Payment made on 25.08.2020 under SVLDRS entitled appellants to discharge obligations & avail amnesty from interest/penalty.

Case Laws Service Tax

August 6, 2024

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