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...
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.
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.
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.
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.
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 High Court case between Saru Kankani and Union of India, focusing on the consequences of unjustified delays in filing legal actions.
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.
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.
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.
Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons.
