Pre-June, 2019 Duty Quantification Validates SVLDR Application: Bombay HC

Bramhanand Kanojia Vs Union of India (Bombay High Court) Summary: The Bombay High Court in the case of Bramhanand Kanojia v. Union of India (Writ Petition No. 1883 of 2023) ruled in favor of the petitioner, a sole proprietor of M/s. Evershine Cleaners, who sought to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDR Scheme). The petitioner had admitted to a service tax liability of approximately ₹21.70 lakhs, part of which had already been paid by 2019. Despite this, his application for settlement was rejected twice, citing that the duty amount was not quantifi...