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Sabka Vishwas Scheme Voluntary Disclosure verification subsequently, Service Tax

Issue Id: - 116837
Dated: 7-11-2020
By:- Parimal Kulkarni
Sabka Vishwas Scheme Voluntary Disclosure verification subsequently

  • Contents

An application is filed under SVLDRS under voluntary disclosure category. However, now the department range officer wishes to initiate inquiry and called for verification of documents under section 129 (2) (c) of Finance Act, 2019 (2). In our view such verification cannot be called for under section 129(2)(c) or under any section of SVLDRS.

129(2)(c) : in a case of voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made and proceedings under the applicable indirect tax enactment shall be instituted.

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Showing Replies 1 to 8 of 8 Records

1 Dated: 7-11-2020
By:- KASTURI SETHI

The following are exceptions to conclusiveness of discharge certificate under Section 129(2) :

1. The department can issue SCN for the same matter for a subsequent period ; OR

2. For a different matter for the same period.

Pl. read carefully. Matter may be same but period will different. Matter may be different but period will be same for the purpose of investigation.


2 Dated: 9-11-2020
By:- Parimal Kulkarni

Thank you for your reply to which I agee. The question here is they want to verify the declaration of SVLDRS. So the "matter and period" is the same for which declaration is filed, which in my view is not covered.


3 Dated: 9-11-2020
By:- Parimal Kulkarni

If we read section 129 (2) it contains "notwithstanding section 129(1)", so it appears they can pick up the voluntary declarations for verification under 129 (2) (c).


4 Dated: 9-11-2020
By:- KASTURI SETHI

In order to clarify the concept, I am giving following hypothetical situation :-

An illustration :- Suppose you have filed declaration for 15-16 and an issue involved was misclassification of service.

The department can initiate investigation in the following ways :-

First possibility : If the issue involved is of misclassification, the department can investigate for subsequent period i.e. from 16-17 onwards on the same issue.

Second possibility : If the issue involved is other than the issue declared by you but the period is same i.e. 15-16 the department can initiate investigation for the period from 15-16 and onwards for the purpose of recovery.

In both the illustrations, the element of falsification is present.


5 Dated: 9-11-2020
By:- KASTURI SETHI

If declaration is correct and true and not hit by the elements of , "Matter and Time", one need not worry. One should not be victim of phobia of the department. Let the department verify in routine fashion.


6 Dated: 10-11-2020
By:- Parimal Kulkarni

Yes. agree. However, it is important to check legal provisions so both sides do not exceed their limits.


7 Dated: 10-11-2020
By:- Ganeshan Kalyani

The department might have found some query / doubt wrt declaration filed and want to verify the same. Hence, they are investigating u/s 129(2)(c) which allows the authority to do so. And I agree with both of your views also.


8 Dated: 10-11-2020
By:- KASTURI SETHI

Sh.Kulkarni Ji, Yes. You are absolutely right.


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