SVLDR Scheme Inapplicable Where SCN Issued After 30 June 2019: Delhi HC

Varner Retail Services South Asia Pvt. Ltd Vs Assistant Commissioner (Delhi High Court) The Delhi High Court examined whether the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) could be invoked for a show cause notice issued after the scheme’s prescribed cut-off date, even if it arose from the same underlying dispute as an earlier notice. The petitioner challenged a demand confirmed by an adjudication order dated 30 June 2023 and the rejection of its SVLDR application dated 2 March 2020. The dispute originated from refund claims of accumulated CENVAT credit for multipl...