HC determined that the petitioner's declaration under SABKA ...

Scheme Declaration Invalidated: Deliberate Tax Misreporting Leads to Rejection of Legacy Dispute Resolution Benefits

April 12, 2025

Case Laws Service Tax HC

HC determined that the petitioner's declaration under SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 was invalid. The court found the declaration under "arrears category" contradictory, as the petitioner deliberately misled the system by filing incorrect tax details. The declaration was effectively a "voluntary disclosure" and thus not entitled to scheme benefits. The discharge certificate was deemed non-conclusive, allowing tax authorities to proceed with recovery actions. The court rejected the petitioner's claims, emphasizing the importance of accurate tax reporting and adherence to scheme guidelines, ultimately dismissing the petition.

View Source

← Previous Next →

HC determined that the petitioner's declaration under SABKA ...

Scheme Declaration Invalidated: Deliberate Tax Misreporting Leads to Rejection of Legacy Dispute Resolution Benefits

April 12, 2025

Case Laws Service Tax HC

You may also like:

Exemption from wealth-tax in respect of assets specified in declaration - THE INCOME DECLARATION SCHEME, 2016

Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot...

Order under section 119 of the Income-tax Act, 1961 - Income Declaration Scheme, 2016 - Order-Instruction

The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019...

The High Court addressed the issue of penalty levy and rejection of Amnesty Scheme benefit. The petitioner sought penalty waiver under the Scheme after paying tax and...

SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner...

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 199 provides for Declaration of tax payable - Determination of tax, interest and penalty that is payable under the scheme.

Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had...

Whether the petitioner could have filed a declaration under SVLDR Scheme under the category of ‘arrears’ on the basis of the liability determined by the respondent no.2...

Rejection of declaration filed under the amnesty scheme - SVLDRS - SVLDR is a beneficial scheme and purposive interpretation of its terms is desirable - The declarants...

THE INCOME DECLARATION SCHEME, 2016 - Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter...

The GoI notified the final deadline of 30 April 2025 for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024, as per section 90 of Finance (No. 2)...

SVLDRS-1 Declaration - rejection of the application under the scheme without rendering any opportunity of hearing to the declarant - The matter is remanded back to the...

Rejection of declaration under SVLDRS - when there is a provision for granting personal hearing in a case where the declarant disputes the estimated amount, it would be...

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Scheme,...

Quick Updates: