SVLDRS 2019

Assessee cannot be denied relief under SVLDR Scheme for non-payment due to legal impediment

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 inability of making payment in moratorium period....

Completion of Investigation not a Condition Precedent for Eligibility under SVLDR Scheme 2019

Service Tax - M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Investigation Not a Condition Precedent For Eligibility Under ‘Sabka Vishwas’ (Legacy Dispute Resolution) Scheme 2019 The Hon’ble Bombay High Court while quashing the Designated Committee’s decision of reject...

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...

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,...

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)...

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 [&...

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 [...

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....

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....

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....

Kerala HC Denies Extension for Tax Payment under Subka Vishwas Scheme

Coach India Vs Superintendent of Central Tax And Central Excise (Kerala High Court) - Explore the Kerala High Court judgment on Coach India vs Superintendent of Central Tax. No writ jurisdiction invoked for extending Subka Vishwas Scheme's payment deadline. Details and analysis provided....

Provision of fixing time limit for making payment under SVLDRS Scheme is directory in nature

RR Housing (India) Pvt.Ltd. Vs Designated Committee (SVLDRS) (Madras High Court) - Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature....

30 days Time period for review u/s 128 of SVLDRS Scheme, 2019 can be relaxed

Dinesh Kalway Vs Union of India (Madhya Pradesh High Court) - Madhya Pradesh High Court the time period of 30 days stipulated in Section 128 is relaxable. Accordingly, review u/s 128 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme, 2019) allowable if reasons are assigned by the Revenue which do not fall foul of reasonableness claus...

Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

FTA HSRP Solutions PVT. LTD. Vs Union of India (Gujarat High Court) - Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019....

Benefit under SVLDRS is not eligible where investigation is conducted prior to 30.06.2019

Narayana Associates Vs Designated Committee (Madras High Court) - Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available....

CBIC issues instruction to look into CAG report on SVLDRS 2019

Instructions No. CBIC-6/1 /2021 -CX-VI Section-CBEC - (06/02/2023) - CBIC-6/1 /2021 -CX-VI Section-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Tax & Customs (CX & ST Wing) Room No. 263-E, North Block, New Delhi, dated: 6th February, 2023 INSTRUCTION To, 1. The Principal Chief Commissioner/ Chief Commissioner of...

Assessee filed ST-3 return on or before 30.6.2019 and paid tax dues in full before filing application – SVLDR benefit eligible

CBIC-110267/75/2022-CX-VIII SECTION-CBEC - (06/10/2022) - 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, declarant is eligible to avail benefit of SVLDR scheme for waiver of interest....

Manual processing of declarations filed by co-noticees under SVLDR Scheme

F.No.267/55/2020-CX.8/Pt-I - (30/05/2022) - CBIC instruction on Manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019...

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...

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....

Recent Posts in "SVLDRS 2019"

Kerala HC Denies Extension for Tax Payment under Subka Vishwas Scheme

Coach India Vs Superintendent of Central Tax And Central Excise (Kerala High Court)

Explore the Kerala High Court judgment on Coach India vs Superintendent of Central Tax. No writ jurisdiction invoked for extending Subka Vishwas Scheme's payment deadline. Details and analysis provided....

Provision of fixing time limit for making payment under SVLDRS Scheme is directory in nature

RR Housing (India) Pvt.Ltd. Vs Designated Committee (SVLDRS) (Madras High Court)

Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature....

30 days Time period for review u/s 128 of SVLDRS Scheme, 2019 can be relaxed

Dinesh Kalway Vs Union of India (Madhya Pradesh High Court)

Madhya Pradesh High Court the time period of 30 days stipulated in Section 128 is relaxable. Accordingly, review u/s 128 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme, 2019) allowable if reasons are assigned by the Revenue which do not fall foul of reasonableness clause under Article 14 of Constitution....

Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

FTA HSRP Solutions PVT. LTD. Vs Union of India (Gujarat High Court)

Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019....

Benefit under SVLDRS is not eligible where investigation is conducted prior to 30.06.2019

Narayana Associates Vs Designated Committee (Madras High Court)

Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available....

CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

Chakiat Agencies Pvt Ltd Vs C.C., C.E., & S.T-Cochin (CESTAT Bangalore)

Insights into the CESTAT Bangalore's decision to dismiss an appeal by Chakiat Agencies Pvt Ltd, due to the issuance of Discharge Certificates under the SVLDRS....

Calcutta HC dismisses Writ Petition due to unjustifiable delay in its submission

Saru Kankani Vs Union of India (Calcutta High Court)

Calcutta High Court case between Saru Kankani and Union of India, focusing on the consequences of unjustified delays in filing legal actions....

Applicant filing declaration under SVLDR Scheme cannot quantify amount

Ideal Broadcasting India Pvt Ltd Vs Union of India (Delhi High Court)

Delhi High Court held that the applicant filing declaration under SVLDR Scheme cannot quantify the amount since it was the prerogative of the Department to quantify the amount....

Rejection of SVLDR Scheme because of unreasonable errors is unsustainable

Carpet Export Promotion Council Vs Union of India & Anr. (Delhi High Court)

Delhi High Court held that rejection of application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the SVLDR Scheme) merely because of some non-material errors in quantum of duty is unsustainable....

SVLDRS doesn’t exclude taxpayers against whom investigation is not concluded

Hans Uttam Finance Limited Vs Principal Commissioner of Central Excise (Delhi High Court)

Delhi High Court held that rejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on ground that investigation has not been concluded is unsustainable as SVLDRS doesn’t exclude taxpayers in respect of whom investigation is not concluded....

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