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2023 (2) TMI 71 - HC - Service TaxRejection of declaration of Sabka Vishwas (Legacy Dispute) Resolution Scheme, 2019 - rejection on the ground that Petitioner was subjected to audit as on the relevant date and therefore falls in the class of declarants who were ineligible to make declaration under the Scheme under Section 125 of the Finance Act, 2019 - HELD THAT:- The Scheme is clear that the declarant making voluntary disclosure, is ineligible for applying under the scheme, if it was subjected to audit as of 30 June 2019. Since it is demonstrated that the Petitioner was subjected to audit commenced earlier to 30 June 2019 the Petitioner was within the class declarants excluded from the Scheme, as referred to under Section 125 of the Act of 2019. There is no challenge to the audit proceedings before us. It is not possible to give a declaration in this Petition that the audit proceedings had deemed to have lapsed on 30 June 2019 as such a declaration is outside the scope of this proceeding, even assuming that such declaration can be given. There is therefore no error committed by the Respondents in rejecting the Petitioner’s declaration - Petition dismissed.
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