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Sabka Vishwas Scheme Voluntary Disclosure verification subsequently - Service TaxExtract 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. Please share your views
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