Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019
Service Tax : SC held that assessee cannot be denied relief under SVLDR Scheme for not making payment of dues in prescribed time limit due to in...
Excise Duty : M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Invest...
Finance : Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLD...
Income Tax : THE INTRODUCTION TO THE SCENARIO The fostering of the economic growth and development have been assured and accounted in the hands...
Excise Duty : Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (...
Income Tax : The updated return facility encourages voluntary tax compliance, allowing taxpayers to correct income omissions. Proposal to exten...
Excise Duty : As we all are aware that, SVLDRS was introduced with the twin objectives- First, finalize the legacy disputes in Central Excise ...
Excise Duty : Sabka Vishwas – Legacy Dispute Resolution Scheme The details of total amount of funds that are locked up in cases at various q...
Excise Duty : Keeping in view the response of the taxpayers to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the Central Government toda...
Excise Duty : Directorate General of Taxpayer Services, Mumbai Zonal Unit, Central Board of Indirect Taxes and Customs organized a Symposium on ...
Corporate Law : The issue was denial of a discharge certificate despite timely payment under the Sabka Viswas Scheme. The Court ruled that authori...
Service Tax : The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if the n...
Excise Duty : The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing case...
Service Tax : Bombay High Court quashed and set aside Form SVLDRS 3 demanding amount under arrears category and directed department to determine...
Service Tax : The Court held that pre-deposits and amounts recovered during investigations must be verified before issuing SVLDRS-3. The decisio...
Excise Duty : CBIC-6/1 /2021 -CX-VI Section-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Tax &am...
Excise Duty : In cases where assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing application, ...
Excise Duty : CBIC instruction on Manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legacy Dispute Resolution) Sch...
Excise Duty : Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon'ble High Courts to the...
Excise Duty : Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for fi...
The issue was denial of a discharge certificate despite timely payment under the Sabka Viswas Scheme. The Court ruled that authorities must issue the certificate once payment is admitted, even if the portal is defunct.
The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if the notice arises from the same dispute, eligibility depends strictly on the statutory cut-off date.
The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing cases of financial incapacity.
Bombay High Court quashed and set aside Form SVLDRS 3 demanding amount under arrears category and directed department to determine the correct amount considering the declaration filed under Litigation category.
The Court held that pre-deposits and amounts recovered during investigations must be verified before issuing SVLDRS-3. The decision emphasizes the committee’s duty to ensure accurate calculation under the Scheme.
Bombay High Court directs reconsideration of a Sabka Vishwas Scheme declaration, ruling that admitted service tax liability before the cut-off date constitutes quantification.
Himachal Pradesh High Court held that date of making payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme [SVLDR Scheme] extended due to COVID pandemic since denying benefit of SVLDR Scheme would be contrary to the object of the scheme.
Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS], department empowered to withdrawn the benefit as in case of ‘voluntary disclosure’ the material particular furnished in the Declaration is subsequently found to be false.
High Court quashes rejection of SVLDRS application, clarifies eligibility requires tax quantification by 30 June 2019 under CBIC Circular and FAQs guidance.
The updated return facility encourages voluntary tax compliance, allowing taxpayers to correct income omissions. Proposal to extend filing limit to 4 years underway.
