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 - (...
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 ...
Goods and Services Tax : Smt. Nirmala Sitharaman, Union Minister for Finance & Corporate Affairs, held a press conference on the measures taken to boost ec...
Service Tax : Bombay HC upholds SVLDR Scheme eligibility for duty quantified before June 30, 2019, despite post-deadline notice issuance in Bram...
Service Tax : Bombay HC quashes rejection of Santosh Bhandarkar’s SVLDRS application, orders reconsideration based on admitted tax liability u...
Service Tax : Bombay HC directs SVLDRS-4 issuance to Cradle Runways Pvt. Ltd. despite a one-day payment delay under the SVLDR Scheme, citing tec...
Service Tax : Bombay High Court upheld the petitioner's claim that the director's statement quantifies tax dues, making them eligible for the SV...
Service Tax : Bombay High Court remanded the SVLDRS-3 order due to non-compliance with natural justice principles, restoring the matter for re-v...
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...
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 valid or not under the category of ‘voluntary disclosure’.
M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) Learned counsel for the petitioner submitted that the petitioner company applied for settlement of arrears of demand raised in pursuance of order dated 30th March, 2017 and as such, submitted application under the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Learned […]
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 June, 2017) would […]
Heard Mr. Jas Sanghavi, learned counsel for the petitioners and Mr. Sham Walve along with Mr. Ram Ochani, learned counsel for the respondents.
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 […]
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 determined upon adjudication before the cut-off date.
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 […]
In the present case, the petitioner has, admittedly, remitted amounts of Rs.66.05 and Rs.16.58 lakhs as deposits even prior to the issuance of show cause notice. However, the petitioner has specifically demarcated the amount of Rs.66.05 lakhs as towards tax and Rs.16.58 lakhs as towards interest.
Since in statement in Form SVLDRS2, no specific notice for affording the opportunity of hearing was given to assessee with regard to variance of quantified amount, therefore, the officer was not justified in rejecting the application under Form SVLDRS2A stating inter alia that, the application was not eligible under the category of investigation, enquiry or audit.
Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running from 01.09.2019 to 31.12.2019 is meant for filing application and […]
