Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

FTA HSRP Solutions PVT. LTD. Vs Union of India (Gujarat High Court) Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019. Facts- The petitioner is engaged in the business of manufacturing, supply and distribution of HSRPs in the State of Gujarat. Accordingly, the petitioner imports goods by a vessel from a place outside India to the customs station of clear...