Lack of proof of notice service cannot justify disqualification under SVLDR

Daljeet Singh Gill Vs Union of India & Ors. (Delhi High Court)

Delhi High Court ruled that the absence of proof of service of notice cannot be a ground to presume a pending investigation and disqualify a taxpayer under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The case involved Daljeet Singh Gill, who sought relief under the Scheme for unpaid service tax liabilities for FY 2015-16 and 2016-17. However, his application was rejected without explanation. A subsequent show cause notice issued on December 31, 2020, alleged a tax liability of Rs. 11,26,937 along wit

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