Case Law Details
Gautam Hospitality Private Limited Vs Principal Commissioner GST and Central Excise And Anr. (Bombay High Court)
The recent judgment of the Bombay High Court in the case of Gautam Hospitality Private Limited vs Principal Commissioner GST and Central Excise sheds light on the eligibility criteria under the Sabka Vishwas (Legacy Dispute Resolution) Scheme. The court’s decision affirms the importance of quantifying service tax liabilities before the scheme’s cut-off date.
The case revolves around the rejection of Gautam Hospitality Pvt. Ltd.’s application under the SVLDRS due to the non-quantification of tax amounts before June 30, 2019. Despite the petitioner’s declarations of tax liabilities in December 2017 and March 2019, the application was rejected, citing an ongoing investigation.
The court scrutinized the timeline of events and emphasized the significance of quantifying tax liabilities before the scheme’s deadline. It noted the petitioner’s timely declarations and highlighted the department’s failure to comply with court orders and respond to communications effectively.
The judgment delves into the legal framework of the SVLDRS, particularly Section 125(1)(e), which outlines eligibility criteria regarding quantification of tax dues before the cut-off date. The court referenced circulars and precedents to support its interpretation of the scheme’s provisions.
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