Rejection of application (declaration) filed under the Sabka ...

Service Tax

February 8, 2021

Rejection of application (declaration) filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - The decisions of rejecting the application by the respondent No.1 were in violation of principles of natural justice. It appears from the record that, no specific amount of variance being brought into notice of the writ applicant. The only remarks appended to the statement in Form SVLDRS­-2 without any specification, is not sufficient to hold that, the principles of natural justice have been complied by the respondent No.1. - HC

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