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Lack of proof of notice service cannot justify disqualification under SVLDR
Case Law Details
- Case Name
- Daljeet Singh Gill Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 alon...
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