Self-assessment of tax liability during Audit before June 30, 2019 can be considerd as Quantification’ under SVLDR Scheme, 2019

Win Power Engineering (P) Ltd. Vs Designated Committee (Madras High Court)

Self-assessment of tax liability during Audit before June 30, 2019 can be consider as Quantification’ under SVLDR Scheme, 2019

The Hon’ble Madras High Court (“the High Court”) in the case of M/s. Win Power Engineering Pvt. Ltd. v. The Designated Committee (W.P. No. 11785 of 2020) dated November 30, 2022 held that benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“the SVLDR Scheme”) could not be denied on the ground that the quantification required to be done under the SVLDR Scheme is actually the self-assessment done during the duration of Audit.

Facts:

M/s. Win Power Engineering Pvt. Ltd. (“the Petitioner”) filed the Writ Petition before the Hon’ble High Court against the rejection order passed by the Designated Committee (“the Respondent”) in respect of the application filed by the Petitioner under the SVLDR Scheme.

Please become a Premium member. If you are already a Premium member, login here to access the full content.