SVLDRS-3 Form Quashed for Ignoring Prepayments and Investigation Recoveries

Evershine Enterprises Vs Union of India (Bombay High Court) The Bombay High Court in Evershine Enterprises v. Union of India addressed a challenge to the statement issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS-3) dated 26 December 2019. The petitioner contended that the SVLDRS-3 form, which determined the amount payable under the Scheme, failed to account for amounts already recovered during investigations or pre-deposits made by the petitioner. The petitioner’s grievance arose from show-cause notices and demand notices issued for service tax liabilities, fi...