Rejection of declaration under SVLDRS - when there is a ...

Service Tax

February 11, 2021

Rejection of declaration under SVLDRS - when there is a provision for granting personal hearing in a case where the declarant disputes the estimated amount, it would be in complete defiance of logic and contrary to the very object of the scheme to reject a declaration on the ground of being ineligible without giving a chance to the declarant to explain as to why its declaration should be accepted and relief under the scheme be extended to him. - HC

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