SVLDRS 2019

Cases involving confiscation/ redemption fine are within ambit of SVLDRS, 2019

Service Tax - Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves c...

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Revolutionising Tax Dispute Resolution Schemes – A Striking Move Towards Good Governance

Service Tax - THE INTRODUCTION TO THE SCENARIO The fostering of the economic growth and development have been assured and accounted in the hands of the government. The reliance for assuring the same is based on funding. The programs to provide the health, education, infrastructure and services are the bridge to achieve the unanimous goal of functional,...

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An open letter to Union Minister of Finance for opening a window to pay under SVLDRS

Service Tax - Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS)...

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SVLDRS 2019- A Scheme to reduce litigation is creating litigation of its own

Service Tax - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – A scheme which was intended to substantially scale down pending litigations under IDT, led to litigation of its own Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 announced as Dispute Resolution cum Amnesty Scheme by Hon’ble Finance Minister, Smt. Nirmala Sitharaman ...

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Discripancy in Sabka Vishwas Scheme

Service Tax - Many of the Assessees are worried whether they can avail the SVLDRS scheme under LITIGATION OR ARREARS, if the order is received on or before 30.06.2019 and the statutory time limit for filing appeal was available upto two or three months. i.e. after 01.07.2019. In the recent CBIC FAQ dt. 24.12.2019 in Question No.6, the […]...

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Relaxation in SVLDRS Module- Due to emerging pandemic COVID-19

Service Tax - As we all are aware that, SVLDRS was introduced with the twin objectives- First,  finalize the legacy disputes in Central Excise and Service Tax that are pending at various forum and second, encouraging non-compliant taxpayer/tax evaders to declare the tax not paid so far and come under the tax net voluntarily. The scheme has received [&...

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Sabka Vishwas Legacy Dispute Resolution Scheme- 49,534 settlements done

Service Tax - Sabka Vishwas – Legacy Dispute Resolution Scheme  The details of total amount of funds that are locked up in cases at various quasi-judicial, appellate and judicial forums under Service Tax and Central Excise put together as on dated 31.12.2019 are as follows: Serial No. Forum Number Amount (Rs. in Cr.) 1. Supreme Court 2327 31088.96 [...

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Sabka Vishwas date extended upto 15 Jan, taxpayers commit Rs 30627 Cr

Service Tax - Keeping in view the response of the taxpayers to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the Central Government today extended it for a period of fifteen days, till 15th January, 2020. This is one-time and final extension in view of taxpayers’ response....

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CBIC reaches out to BSE members on SABKA VISHWAS Scheme

Service Tax - Directorate General of Taxpayer Services, Mumbai Zonal Unit, Central Board of Indirect Taxes and Customs organized a Symposium on SABKA VISHWAS (Legacy Dispute Resolution) Scheme, (SVLDRS) 2019 on 23rd December, 2019 at 4.00 pm to 5.00 pm at BSE Auditorium, 1st Floor, BSE, Fort, Mumbai, for the members of Bombay Stock Exchange....

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Presentation by Revenue Secretary on major initiatives taken on taxation

Service Tax - Smt. Nirmala Sitharaman, Union Minister for Finance & Corporate Affairs, held a press conference on the measures taken to boost economy.  Dr. Ajay Bhushan Pandey, Secretary, Revenue Department, gave a presentation on the Major Initiatives taken by the Revenue Department on taxation....

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A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) - Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP...

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SVLDR application cannot be rejected for mistakes due to technical glitches & in violation of Principal of Natural justice

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) - Balaji Services Vs Union of India and others (Madhya Pradesh High Court) As per Section 125 of the Act R/w Rule 3(2)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioners filed online applications in the prescribed form of SVLDRS-1 which should have been accepted. Due to ...

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SVLDRS benefit cannot be availed if Excise Duty amount is neither quantified nor communicated

No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court) - No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court) In the present case there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make th...

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Merely for numbering appeal filed with CESTAT cannot be treated under arrears category to deny SVLDRS benefit 

R. Shanmugam Pillai & - R.Shanmugam Pillai & Sons Vs Designated Committee (Madras High Court) No denial of SVLDRS benefit by treating assessee under arrears category on basis of numbering of appeal and pending adjudication before CESTAT Conclusion: Even though assessee filed an appeal on 10 days prior to the cut off da...

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SVLDRS: Word ‘quantified’ includes duty liability admitted (in writing) by a person (during an enquiry or investigation)

Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors (Allahabad High Court) - Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors. (Allahabad High Court) Clearly, a person against whom an enquiry, investigation or audit may be pending and whose ‘tax dues’ may not have been ‘quantified’, would remain ineligible to make a dec...

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Manual Processing of declaration under SVLDRS, 2019

Instruction No. 01/2021-CX - (17/03/2021) - Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon'ble High Courts to the concerned Designated Committee for fresh decision...

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SVLDRS Filing Date for Taxpayers In UT of J&K & UT of Ladakh extended till 31.12.2020

Circular No. 1075/01/2020-CX - (14/11/2020) - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) order 2020 dated 13th Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc. - reg....

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SVLDRS 2019 due date extended for UT of J&K & Ladakh

Order No. 1/2020-SVLDRS, 2019 - (13/11/2020) - Last date for filing applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme extended to 31st December, 2020 for UT of Jammu & Kashmir and UT of Ladakh...

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Provide details of declarants willing to pay dues as per SVLDRS 3

F. No. 267/65/2020-CX-8 - (14/07/2020) - As per the data consolidated on the basis of the report received from DG (Systems) and the Zonal Chief Commissioners of CGST & CX, (copy enclosed), it is revealed that an amount of Rs. 3972.01 crores in respect of 23,781 ARNs is pending realisation as on 01.07.2020...

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Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020

Notification No. 01/2020-Central Excise (N.T.)[G.S.R. 295(E)] - (14/05/2020) - These rules may be called the Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020. They shall come into force from the date of their publication in the official gazette....

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SVLDRS 2019’s Popular Posts

Recent Posts in "SVLDRS 2019"

A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected

Balaji Services Vs Union of India and others (Madhya Pradesh High Court)

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 deci...

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SVLDR application cannot be rejected for mistakes due to technical glitches & in violation of Principal of Natural justice

Balaji Services Vs Union of India and others (Madhya Pradesh High Court)

Balaji Services Vs Union of India and others (Madhya Pradesh High Court) As per Section 125 of the Act R/w Rule 3(2)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioners filed online applications in the prescribed form of SVLDRS-1 which should have been accepted. Due to technical glitch, the petitioners could ...

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SVLDRS benefit cannot be availed if Excise Duty amount is neither quantified nor communicated

No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court)

No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court) In the present case there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible […]...

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Merely for numbering appeal filed with CESTAT cannot be treated under arrears category to deny SVLDRS benefit 

R. Shanmugam Pillai &

R.Shanmugam Pillai & Sons Vs Designated Committee (Madras High Court) No denial of SVLDRS benefit by treating assessee under arrears category on basis of numbering of appeal and pending adjudication before CESTAT Conclusion: Even though assessee filed an appeal on 10 days prior to the cut off date before the CESTAT, therefore, on 30.0...

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SVLDRS: Word ‘quantified’ includes duty liability admitted (in writing) by a person (during an enquiry or investigation)

Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors (Allahabad High Court)

Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors. (Allahabad High Court) Clearly, a person against whom an enquiry, investigation or audit may be pending and whose ‘tax dues’ may not have been ‘quantified’, would remain ineligible to make a declaration on form SVLDRS-1. According to ...

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SVLDRS Discharge certificate cannot be withheld for transition of disputed credits to GST

Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)

Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause no...

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SVLDRS 2019: ‘Redemption fine’ is a kind or type of ‘penalty’

Jay Shree Industries Vs Union of India (Allahabad High Court)

Jay Shree Industries Vs Union of India (Allahabad High Court) Whether ‘redemption fine’ falls within the meaning of the word ‘penalty’ used in section 129 of the Scheme, we find neither word has been defined under the Scheme or the Rules framed thereunder or the principal Act, namely the Central Excise Act, 1944. Indisputa...

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SVLDRS 2019: HC directs Designated Committee to follow section 127 procedure

Akshaya Aqua Farms Vs Designated Committee (Madras High Court)

Akshaya Aqua Farms Vs Designated Committee (Madras High Court) The petitioner challenges order passed by the first respondent, the Designated Committee rejecting its application under the Sabka Viswas (Legacy Dispute Resolution) Scheme. The order is a one liner, which simply says ‘Dear Taxpayer, your SVLDRS Form for the ARN No LD111...

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Cases involving confiscation/ redemption fine are within ambit of SVLDRS, 2019

Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves c...

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Posted Under: Excise Duty |

Delay in Tax refund: HC Restrains authorities from declaring company as defaulter under SVLDR Scheme

SEW Infrastructure Limited Vs Director General of GST Intelligence DGGI (Telangana High Court)

The respective authorities was restrained from declaring Company as a defaulter under the SVLDR Scheme and from from taking any coercive action against the Directors, Officials of company as the Income Tax department did not release the refund due to assessee and therefore, assessee could not pay the amount determined by the Designated Co...

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