#SVLDRS 2019
Log in to FollowSabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019
Excise Duty

Excise Duty
SVLDR Scheme amnesty cannot be denied by erroneous interpretation of Scheme
Service Tax

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

Service Tax
Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS
Service Tax

Service Tax
SVLDR Scheme: No law would compel a person to do impossible – SC
Service Tax

Service Tax
SVLDRS: Liability acknowledged by a statement recorded during investigation is sufficient
Excise Duty

Excise Duty
Interest amount not held as payable under SVLDR Scheme is to be refunded back
Excise Duty

Excise Duty
Excise Duty paid under protest adjustable against amount payable under SVLDRS
Excise Duty

Excise Duty
Appeal cannot be dismissed for mere withdrawal of SVLDRS Application
Service Tax

Service Tax
SVLDR Scheme Benefit cannot be denied for procedural technicalities
Service Tax

Service Tax
HC direct CBIC to clarify eligibility under SVLDRS, 2019 when tax dues been paid in full
Excise Duty

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

Excise Duty
Treat Interest paid prior to SCN as pre-deposit for SVLDR Scheme: HC
Service Tax

Service Tax
SVLDRS Scheme describes total amount of duty as outstanding duty alone
Service Tax

Service Tax
