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...
Delhi HC allows petition challenging recovery notices. Petitioner seeks leniency citing financial constraints and health issues.
Gujan Builder Vs Designated Committee (Madras High Court) In this case The SVLDRS 4 was not issued by the Designated Committee at that point of time. Since there is no provision to manually process it now, your request to issue discharge certificate cannot be acceded to. Moreover, the only situation where manual processing is possible […]
Department denied refund of Pre-deposit for appeal on the ground that dispute related to service tax whereas pre-deposit was made under Excise Duty.
Docland Services Ltd Vs Commissioner of Central Goods And Services Tax (Delhi High Court) The petitioner’s main grievance is, that because of a technical glitch, the necessary steps for availing benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [ Scheme] could not be availed of. Mr Bhatia says, even though the petitioner under […]
Tvl. Jai Guru Cables Vs Principal Chief Commissioner of GST and Central Excise (Madras High Court) Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondents. 2. The petitioner was running a Cable T.V. business. He had suffered an adverse assessment order vide order in Original No.MAD-CEX-000-ASC-021-11 dated 26.12.2011. […]
Yashi Constructions Vs Union of India (Supreme Court of India) It is an admitted fact that the petitioner did not deposit the amount under the Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) within the time limit provided under the Scheme, i.e., within 30 days. In that view of the matter, the High Court […]
Munish Rajkumar Mahajan Vs Union of India (Bombay High Court) This Court held that having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who seeks benefit under the […]
UCC Infrastructure Pvt. Ltd. Vs UOI (Bombay High Court) In the facts of this case also the respondents had issued a summons only on 30th August, 2019 i.e. after 30th June, 2019 and thus summons issued after the cut-off date of 30th June, 2019 could not be the ground for declaring the application filed by […]
M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Investigation Not a Condition Precedent For Eligibility Under ‘Sabka Vishwas’ (Legacy Dispute Resolution) Scheme 2019 The Hon’ble Bombay High Court while quashing the Designated Committee’s decision of rejecting declaration under the Amnesty SVLDR Scheme observed that […]
This Court in the judgment in the case of Thought Blurb (supra) accordingly reiterated the principles laid down by this Court in case of Capgemini Technology Services Limited (supra) and also followed the principles laid down by the Delhi High Court in case of Vaishali Sharma vs. Union of India and held that a liberal interpretation has to be given to the scheme as its intent is to unload the baggage relating to legacy disputes under central excise and service tax and to allow the business to make a fresh beginning.
