SVLDRS benefit withdrawn as material particular furnished in declaration found to be false

Taufiq Manpower Consultants Private Limited Vs Assistant Commissioner of GST and Central Excise (Madras High Court) Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS], department empowered to withdrawn the benefit as in case of ‘voluntary disclosure’ the material particular furnished in the Declaration is subsequently found to be false. Facts- The dispute in the present case relates to the amount covered by the Statement of Demand No.08/2020 dated 03.12.2020 which covers the period from April 2017 to June 2017. The Pe...