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SVLDRS -Tax-payer cannot be punished for depositing the amount under different heads
Case Law Details
- Case Name
- Schlumberger Solutions Private Limited Vs Commissioner Central GST and others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Schlumberger Solutions Private Limited Vs Commissioner Central GST (Punjab and Haryana High Court)
Admittedly, the petitioner has deposited amounts of Rs.2,29,61,536/-and further sum of Rs.1,16,51,272/- on account of interest and Rs.34,44,227/- as penalty, even prior to issuance of show cause notice. The question that arises for adjudication is as to whether the petitioner is entitled for credit of amount deposited under the head of interest and penalty while quantifying the amount payable under the SVLDR scheme.
A bare reading of Section 124(2) reveals that the relief calculated under Section...
