Benefit under SVLDRS is not eligible where investigation is conducted prior to 30.06.2019

Narayana Associates Vs Designated Committee (Madras High Court)

Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available.

Facts- The petitioner is a sole proprietary and was registered with the Service Tax Department under the category ‘management consultant service’. The petitioner had made an application un

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