Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Benefit of SVLDRS scheme - due date of quantification of ...


Department Error in SVLDRS Scheme Quantification: Petitioners Wrongly Denied Due to Mistaken Liability Date.

December 7, 2020

Case Laws     Service Tax     HC

Benefit of SVLDRS scheme - due date of quantification of liability - The amount had been wrongly quantified for no fault of the petitioners. It was an apparent mistake made by the Department. The Department thus ought not to have rejected the application of the petitioners by alleging that the quantification had been made after the cut off date. - HC

View Source

 


 

You may also like:

  1. Rejection of declaration under Sabka Vishwas [Legacy Dispute Resolution] Scheme, 2019 - SVLDRS - If there was quantification in terms of the Final Reminder as now...

  2. Rejection of SVLDRS declaration - quantification qualifies as quantification before 30.6.2019 under SVLDRS, 2019 or not - Claim of quantification based on letter issued...

  3. Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all...

  4. Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

  5. SVLDRS - Rejection of the Petitioner’s Application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Despite repeated directives from the court, the...

  6. SVLDRS - It can be said that the basic object of the Scheme, 2019 is to reduce litigation by allowing the eligible assessee to make the payment of the outstanding dues...

  7. SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the...

  8. Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

  9. The High Court considered a challenge to letters issued by the Deputy Commissioner under the Sabka Vishwas Scheme due to the Petitioner's failure to make payment as per...

  10. Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - The application of the petitioner under the Scheme has to be considered...

  11. The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

  12. The HC held that since the petitioner failed to pay the determined amount under SVLDRS Form-3 within the stipulated period, the petitioner could not avail the benefit...

  13. The petitioner was denied benefit under the MEIS Scheme due to an inadvertent mistake where the relevant entry was left blank by the employees of the Customs Broker. The...

  14. SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt...

  15. Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

 

Quick Updates:Latest Updates