Direct Issuance of Form SVLDRS 3 violates Natural Justice Principles: Bombay HC

Metallurgical Services Vs Union of India (Bombay High Court) The Bombay High Court recently rendered a significant judgment in the case of Metallurgical Services vs. Union of India. The court addressed the controversy surrounding the issuance of Form SVLDRS 3 by the Designated Committee, delving into the procedural irregularities and violations of natural justice. The petitioner, a Partnership Firm engaged in technical testing and certification services, found itself embroiled in a dispute with the service tax department over alleged discrepancies in income tax and service tax returns. Despite...