Case Law Details
Sigma Construction Co. Vs UOI (Madhya Pradesh High Court)
The issue whether in cases when tax dues have been paid in full, are eligible under SVLDRS, 2019 for waiver of interest or not. Hon’ble High Court directed CBIC to dwell upon the question and issue a clarificatory circular/instruction so that ambiguity prevailing in the field can be removed.
Read CBIC Circular : Assessee filed ST-3 return on or before 30.6.2019 and paid tax dues in full before filing application – SVLDR benefit eligible
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
This petition under Article 226/227 of the Constitution of India by partnership firm engaged in Works Contract Service is aggrieved by Annexure P/9 by which the claim of the petitioner seeking benefit of waiver of the interest amount of Rs.4,77,847/- imposed for late deposit of tax dues, preferred under the SVLDRS [Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019] (for brevity “the Scheme of 2019”) has been rejected on the ground of ineligibility.
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