SVLDRS Benefit Denied as Service Tax Was Not Quantified Before 30 June 2019

Planet Automative Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court considered a writ petition challenging the rejection of Form SVLDRS-1 filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The petitioners, an authorised dealer of Hyundai cars, sought the benefit of the Scheme after their declaration was rejected on the ground that the service tax liability had not been quantified on or before 30 June 2019. An inquiry against the petitioners commenced on 21 May 2018, during which an on-the-spot scrutiny indicated unpaid s...