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...
Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...
Service Tax : Bombay High Court condemns the issuance of SVLDRS Form 3, directs issuance of Form 2, affirms petitioner's right to a personal hea...
Service Tax : Bombay High Court affirms eligibility under Sabka Vishwas (Legacy Dispute Resolution) Scheme. Full analysis of Gautam Hospitality ...
Service Tax : Authority / power to revoke or cancel the Discharge Certificate on the premise that the material particulars furnished in the Disc...
Service Tax : Madras High Court revived a company's dismissed tax dispute under the Sabka Vishwas Legacy Disputes Resolution Scheme (SVLDRS) due...
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...
Schlumberger Solutions Private Limited Vs Commissioner Central GST (Punjab and Haryana High Court) Admittedly, the petitioner has deposited amounts of Rs.2,29,61,536/-and further sum of Rs.1,16,51,272/- on account of interest and Rs.34,44,227/- as penalty, even prior to issuance of show cause notice. The question that arises for adjudication is as to whether the petitioner is entitled […]
We are of the view that the appellant should be permitted to remit the taxes, as quantified in the Form-3 declaration issued to the appellant, subject to of course by also paying interest @ 15% from 01.07.2020 till the date of remittance, which we shall fix as on or before 17.09.2021. If the appellants comply with the said condition, then the appropriate authority under the SVLDR Scheme shall consider the appellant’s application and proceed in accordance with the provisions of the said Scheme.
Balaji Services Vs Union of India and others (Madhya Pradesh High Court) A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected The Hon’ble Madhya Pradesh High Court in M/s Balaji Publicity vs. Union of India and others [WP No.3133/2021 and W.P. No.3130/2021 decided […]
Balaji Services Vs Union of India and others (Madhya Pradesh High Court) As per Section 125 of the Act R/w Rule 3(2)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioners filed online applications in the prescribed form of SVLDRS-1 which should have been accepted. Due to technical glitch, the petitioners could not […]
No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court) In the present case there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible […]
R.Shanmugam Pillai & Sons Vs Designated Committee (Madras High Court) No denial of SVLDRS benefit by treating assessee under arrears category on basis of numbering of appeal and pending adjudication before CESTAT Conclusion: Even though assessee filed an appeal on 10 days prior to the cut off date before the CESTAT, therefore, on 30.06.2019, in […]
Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors. (Allahabad High Court) Clearly, a person against whom an enquiry, investigation or audit may be pending and whose ‘tax dues’ may not have been ‘quantified’, would remain ineligible to make a declaration on form SVLDRS-1. According to the revenue, for the purposes […]
Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued […]
Jay Shree Industries Vs Union of India (Allahabad High Court) Whether ‘redemption fine’ falls within the meaning of the word ‘penalty’ used in section 129 of the Scheme, we find neither word has been defined under the Scheme or the Rules framed thereunder or the principal Act, namely the Central Excise Act, 1944. Indisputably, the […]
Akshaya Aqua Farms Vs Designated Committee (Madras High Court) The petitioner challenges order passed by the first respondent, the Designated Committee rejecting its application under the Sabka Viswas (Legacy Dispute Resolution) Scheme. The order is a one liner, which simply says ‘Dear Taxpayer, your SVLDRS Form for the ARN No LD1112190001929 has been rejected.’ No […]
