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M/s. Sharda Synthetics Ltd. Versus Union Of India & Ors.

2015 (11) TMI 604 - SUPREME COURT

Demand of interest - Rejection of application under Kar Vivadh Samadhan Scheme, 1998 - Rejection on the ground that SCN already issued - Held that:- In the meantime, the respondents recovered the entire amount by encashing the Bank Guarantee on 13.10 .....

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no interest is demanded - Decided in favour of assessee. - Civil Appeal No. 2819/2007 - Dated:- 8-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. V. Sridharan, Sr. Adv., Mr. M. P. Devanath, Adv., Mr. Hemant Bajaj, .....

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ad, Adv. ORDER Having regard to the nature of order which we propose to pass, it is not necessary to traverse through the facts in detail. Suffice it is to mention that there was a liability of tax in the sum of ₹ 35,44,614.55/- in respect of w .....

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Guarantee. At this time, the Kar Vivadh Samadhan Scheme, 1998 (KVSS) scheme was introduced by the Government which entitled the defaulters to pay 50 per cent of the demand and settle their tax disputes. The appellant applied under the said Scheme bu .....

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