Home Highlights December 2019 Year 2019 This

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1. Duplication of demand by issuing two show cause notices (SCN) for the same period - Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (SVLDRS) - The Dispute...

2. SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

3. Manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Order-Instruction

4. Central Government specifies enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall be applicable

5. Scope of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Govt’s legacy scheme should be broad enough to cover not only the aspect of demand of duty, but also to...

6. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

7. Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

8. Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

9. CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position...

10. Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the legislative intent to enact the SVLDR Scheme was to include...

11. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - certain clarifications on the Scheme

12. Rejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Quantification of demand before the cut of date - a liberal interpretation has to be given to the...

13. Correct calculation of tax liability - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - benefit of input tax credit - This ought to have been properly examined...

14. Denial of the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDR Scheme) - there is no question of the Petitioner’s product being outside the...

15. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. - That apart, the last date...