SVLDR Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order

Saraswati Marble and Granite Industries Pvt. Ltd. Vs Union of India (Rajasthan High Court) Sabka Vishwas (LDR) Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order: Observing that as per Section 125(1)(d) of the Finance (No. 2) Act, 2019, a person who has been served with the notice to show cause under indirect tax enactment for an erroneous refund or refund shall be ineligible to make a declaration under the Sabka Vishwas Legacy Dispute Resolution Scheme, the Rajasthan High Court has held that it does not make any difference that the notice to show...