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...
Goods and Services Tax : Telangana High Court rules that the Sabka Vishwas Scheme cannot be used to settle tax dues with fraudulent documents. Writ petitio...
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...
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...
Jharkhand High Court held that benefit under SVLDRS scheme cannot be denied by the designated committee on the reason that department has decided to file an appeal against the OIO.
Court quashes order issued by Department rejecting SVLDR applications of Petitioner since they are based on an erroneous interpretation of not only SVLDR Scheme but also Section 125(1)(h) of Finance Act.
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.
B.L. Goel & Company Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi) The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service […]
Shekhar Resorts Limited Vs Union of India (Supreme High Court) An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of […]
Vaztar International Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Rejection of application filed under SVLDRS, 2019 on the ground of ineligibility with the remark that DGGI had informed that the quantification was not done prior to 30.06.2019. The Designated committee rejected SVLDRS Form-1 on the ground that the petitioner was ineligible as […]
CESTAT Delhi held that amount deposited prior to adjudication but not held as payable under SVLDR Scheme is liable to be refunded back to the appellant.
Amount deposited has no specific colour since the amount was deposited under protest and even before the crystallisation of the liability of the respondent-assessee as Central Excise Duty or as interest
Icon Industries Vs Commissioner, CGST (CESTAT Delhi) Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme […]
Substantive benefit of Sabka Vishwas [Legacy Dispute Resolution] Scheme cannot be denied to the on the ground of procedural technicalities
