Rejection of declaration under Sabka Vishwas [Legacy Dispute ...

Service Tax

January 2, 2021

Rejection of declaration under Sabka Vishwas [Legacy Dispute Resolution] Scheme, 2019 - SVLDRS - If there was quantification in terms of the Final Reminder as now asserted by the petitioner, in Form in SVLDRS-1 the petitioner should have mentioned in the relevant column the amount indicated in the Final Reminder dated 15.11.2018. The fact that the petitioner mentions the Tax liability/ Demand in Form SVLDRS-1, an amount which is quantified in terms of the Show Cause Notice dated 9.12.2019, shows that even according to the petitioner there was no quantification as of the prescribed date viz., 30.06.2019. - Petition dismissed - HC

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