SVLDRS 2019

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

Excise Duty - 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

Excise Duty - 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

Excise Duty - 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

Excise Duty - 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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SVLDR Scheme 2019 | For closing past litigations or to create new litigations?

Excise Duty - Whether Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is for closing of the past litigations or to create new litigations? It has been more than two and half years since implementation of GST in India. However, there are huge pending litigations from pre-GST regime. Therefore, with a view to quick closure of these litigations, v...

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

Excise Duty - 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

Excise Duty - 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

Excise Duty - 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

Excise Duty - 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

Excise Duty - 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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HC directs DC to issue discharge certificate in Form SVLDRS-4 to Eureka Fabricators

Eureka Fabricators Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) - Eureka Fabricators Pvt. Ltd. Vs Union of India & Ors.  (Bombay High Court  ) Heard Mr. Prasannan Namboodiri, learned counsel for the petitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents. 2. This order shall dispose of both the writ petitions as facts are common in both...

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SVLDRS application cannot be rejected merely for initiation of enquiry after 30.06.2019

New India Civil Erectors Private Limited Vs Union of India and others  (Bombay High Court) - New India Civil Erectors Private Limited Vs Union of India (Bombay High Court) A careful reading of the query and the answer given thereto would make it clear that if an enquiry or investigation or audit was initiated on or before 30.06.2019 then such a person would not be eligible to make a declara...

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SVLDRS Scheme- Development post 30.06.2019 are relevant factor

Morde Foods Pvt. Ltd. and another Vs. Union of India and Others (Bombay High Court) - Morde Foods Pvt. Ltd. & another Vs Union of India & Others (Bombay High Court) The question is that if the declarant had filed an appeal before the appellate forum and such appeal was finally heard on or before 30th day of June, 2019; whether the declarant would be eligible to make a declara...

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HC directs DC to decide afresh on SVLDR declaration which was rejected in Violation of principles of natural justice

Magnum Management and Services P Ltd Vs Union of India & Ors (Bombay HIgh Court) - We find that impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid, it may not be necessary for us to enter into the merits of the challenge as to whether the dec...

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SVLDRS, 2019 benefit cannot be rejected for difference & amount admitted & Quantified

Sabareesh Pallikere Vs Jurisdictional Designated Committee (Bombay High Court) - Sabareesh Pallikere Vs Jurisdictional Designated Committee (Bombay High Court) In so far the present case is concerned, we may refer to the first statement of the petitioner recorded on 06.07.2018. In this statement, he categorically admitted that the total service tax liability of the petitioner fo...

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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"

HC directs DC to issue discharge certificate in Form SVLDRS-4 to Eureka Fabricators

Eureka Fabricators Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)

Eureka Fabricators Pvt. Ltd. Vs Union of India & Ors.  (Bombay High Court  ) Heard Mr. Prasannan Namboodiri, learned counsel for the petitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents. 2. This order shall dispose of both the writ petitions as facts are common in both petitions. Petitioner in Writ Petition ...

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SVLDRS application cannot be rejected merely for initiation of enquiry after 30.06.2019

New India Civil Erectors Private Limited Vs Union of India and others  (Bombay High Court)

New India Civil Erectors Private Limited Vs Union of India (Bombay High Court) A careful reading of the query and the answer given thereto would make it clear that if an enquiry or investigation or audit was initiated on or before 30.06.2019 then such a person would not be eligible to make a declaration under […]...

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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 Scheme- Development post 30.06.2019 are relevant factor

Morde Foods Pvt. Ltd. and another Vs. Union of India and Others (Bombay High Court)

Morde Foods Pvt. Ltd. & another Vs Union of India & Others (Bombay High Court) The question is that if the declarant had filed an appeal before the appellate forum and such appeal was finally heard on or before 30th day of June, 2019; whether the declarant would be eligible to make a declaration under […]...

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HC directs DC to decide afresh on SVLDR declaration which was rejected in Violation of principles of natural justice

Magnum Management and Services P Ltd Vs Union of India & Ors (Bombay HIgh Court)

We find that impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid, it may not be necessary for us to enter into the merits of the challenge as to whether the declaration of the petitioner was in fact v...

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SVLDRS, 2019 benefit cannot be rejected for difference & amount admitted & Quantified

Sabareesh Pallikere Vs Jurisdictional Designated Committee (Bombay High Court)

Sabareesh Pallikere Vs Jurisdictional Designated Committee (Bombay High Court) In so far the present case is concerned, we may refer to the first statement of the petitioner recorded on 06.07.2018. In this statement, he categorically admitted that the total service tax liability of the petitioner for the period 2013-14 to 2017-18 (upto Ju...

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HC directs DC to consider second declaration under SVLDR as afresh & valid declaration

RS HR Team Solutions Private Limited Vs Union of India (Bombay High Court)

Heard Mr. Jas Sanghavi, learned counsel for the petitioners and Mr. Sham Walve along with Mr. Ram Ochani, learned counsel for the respondents....

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No denial of SVLDR benefit when liability was confirmed in writing & acknowledged by declarant before designated date

Bhoomi Developers Vs Union of India & Ors. (High Court Bombay)

Bhoomi Developers Vs Union Of India & Ors. (High Court Bombay) Issue raised in the present writ petition i.e. eligibility of the petitioner or maintainability of its declaration to avail the benefits of the scheme under the category of investigation, enquiry or audit on the ground that amount of the service tax dues of the […]...

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SVLDR Scheme: Statement by Director during enquiry was admission of liability

Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court)

Sabka Vishwas (LDR) Scheme – Statement by Director during enquiry is admission of liability: The Bombay High Court has reiterated that for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the quantification need not be on completion of investigation by issuing show-cause notice or the amount that may be dete...

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SVLDRS-I cannot be rejected for technical infraction on GST Portal

B-Earth And Spire India Pvt. Ltd Vs Central Board of Indirect Tax And Customs & Ors. (Delhi High Court)

B-Earth And Spire India Pvt. Ltd Vs Central Board of Indirect Tax And Customs & Ors. (Delhi High Court) Mr. Harpreet Singh, on instructions from Deputy Commissioner (Legal), CGST (South), submits that at the time of submission of the Form SVLDRS-I, the returns of the Petitioner were not visible on the GST portal. However, he […...

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