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2021 (1) TMI 32 - HC - Service TaxRejection of declaration under Sabka Vishwas [Legacy Dispute Resolution] Scheme, 2019 - rejection of declaration on the ground of quantification of the liability before the prescribed date - HELD THAT:- It is seen from the declaration filed by the petitioner in Form SVLDRS-1 that the petitioner has indicated the liability/duty is in a sum of ₹ 95,94,517/-. This figure comes about after scrutiny of records and in terms of the Show Cause Notice dated 9.12.2019. If there was quantification in terms of the Final Reminder as now asserted by the petitioner, in Form in SVLDRS-1 the petitioner should have mentioned in the relevant column the amount indicated in the Final Reminder dated 15.11.2018. The fact that the petitioner mentions the Tax liability/ Demand in Form SVLDRS-1 as ₹ 95,94,517/-, an amount which is quantified in terms of the Show Cause Notice dated 9.12.2019, shows that even according to the petitioner there was no quantification as of the prescribed date viz., 30.06.2019. This Court is not persuaded to conclude that there is any error in the impugned order rejecting the petitioner’s form in Form SVLDRS-1 - Petition dismissed.
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