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Service Tax - Highlights / Catch Notes

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Violation of principles of natural justice - SVLDRS - The scheme ...

Service Tax

April 14, 2021

Violation of principles of natural justice - SVLDRS - The scheme has been brought in to have amicable resolution of disputes securing interest of revenue and start the new GST regime and to give benefit to eligible persons participating in the scheme of waiver of interest, fine, penalty, immunity from prosecution. It has been observed that non compliance of principles of natural justice would impeach the decision making process rendering the decision invalid in law. - HC

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