Benefit of SVLDRS - the petitioner not having filed the returns ...
Service Tax
August 3, 2020
Benefit of SVLDRS - the petitioner not having filed the returns in electronic form within the period specified in the statute, cannot now be heard to contend that he can file the return in manual form for the purposes of obtaining the benefit applicable to the said category of persons, under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019'. - HC
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