No rejection of SVLDRS application if opportunity of hearing was not provided to assessee

E.I. Dupont India Private Limited Vs Designated Committee (Gujarat High Court)

Conclusion: Since in statement in Form SVLDRS­2, no specific notice for affording the opportunity of hearing was given to assessee with regard to variance of quantified amount, therefore, the officer was not justified in rejecting the application under Form SVLDRS­2A stating inter alia that, the application was not eligible under the category of investigation, enquiry or audit.

Please become a Premium member. If you are already a Premium member, login here to access the full content.