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Service Tax

Payment date under SVLDR Scheme extended due to COVID pandemic

Case Law Details

Case Name
East Bourne Hotels Pvt. Ltd. Vs Union of India & Ors. (Himachal Pradesh High court)
Date of Judgement/Order
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East Bourne Hotels Pvt. Ltd. Vs Union of India & Ors. (Himachal Pradesh High court) Himachal Pradesh High Court held that date of making payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme [SVLDR Scheme] extended due to COVID pandemic since denying benefit of SVLDR Scheme would be contrary to the object of the scheme. Accordingly, petition stand disposed of. Facts- The petitioner is engaged in the business of rendering services of hospitality by way of hotel at Shimla. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 the Petitioner filed 9 declarations under the...
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