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2021 (10) TMI 989 - KARNATAKA HIGH COURTRejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the quantification made as per the Audit Report has been indicated as 04.12.2019, whereas the relevant date is 30.06.2019 - HELD THAT:- It comes out from SVLDRS, 2019 that as per Section 123(c) that tax dues would be the amount of duty payable under any of the indirect tax enactment which has been quantified on or before 30.06.2019. A perusal of Annexure-B would clearly indicate undisputedly that there has been quantification as per the Audit Report dated 04.06.2019. Said aspect has not been controverted by learned counsel appearing for the respondent Department. In light of the same, clearly the petitioner's case prima facie falls within the requirement of quantification before 30.06.2019 The respondent No.3 to reconsider the application of the petitioner in Form SVLDRS-1 at Annexure-E afresh - Petition disposed off.
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