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Provision of fixing time limit for making payment under SVLDRS Scheme is directory in nature
Case Law Details
- Case Name
- RR Housing (India) Pvt.Ltd. Vs Designated Committee (SVLDRS) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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RR Housing (India) Pvt. Ltd. Vs Designated Committee (SVLDRS) (Madras High Court)
Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature.
Facts-
During Audit of Accounts of the petitioner, it was found that the petitioner had not paid service tax in respect of the residential flats constructed for the land owners in terms of a Joint Development Agreement and later, t...
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