Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

HI-Lite Projects Private Limited Vs. Joint Commissioner (Kerala High Cout) The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)? In the present case, the petitioner filed declarations under the Scheme. The respondent authority rejected the declarations stating that as per Section 125 (1)(e) of the Finance Act, 2019, a person who has been subjected to an inquiry or investigation or audit, and the amount of duty involved in the said inquiry or investigation or audit, ...