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

Excise Duty
Completion of Investigation not a Condition Precedent for Eligibility under SVLDR Scheme 2019
Service Tax

Service Tax
Liberal interpretation should be given to fulfil the objective of SVLDRS
Income Tax

Income Tax
HC Quashes order rejecting SVLDRS-1 declaration which was passed in violation of Natural Justice
Service Tax

Service Tax
HC quashes order rejecting Form SVLDRS-1 proving opportunity hearing
Service Tax

Service Tax
Madras HC directs issue of Form SVLDRS-4 as revenue accepts mistake in Tax calculation
Service Tax

Service Tax
SVLDRS -Tax-payer cannot be punished for depositing the amount under different heads
Service Tax

Service Tax
HC allows SVLDR Scheme despite delay in payment subject to payment of Interest
Service Tax

Service Tax
A declarant seeking remedy under SVLDR Scheme, 2019 shall be given an opportunity of being heard if their declaration is rejected
Excise Duty

Excise Duty
SVLDR application cannot be rejected for mistakes due to technical glitches & in violation of Principal of Natural justice
Excise Duty

Excise Duty
SVLDRS benefit cannot be availed if Excise Duty amount is neither quantified nor communicated
Income Tax

Income Tax
Merely for numbering appeal filed with CESTAT cannot be treated under arrears category to deny SVLDRS benefit
Excise Duty

Excise Duty
SVLDRS: Word ‘quantified’ includes duty liability admitted (in writing) by a person (during an enquiry or investigation)
Excise Duty

Excise Duty
SVLDRS Discharge certificate cannot be withheld for transition of disputed credits to GST
Custom Duty

Custom Duty
