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 under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019, which has come to be rejected on 13.02.2020 and is hence chall...