Levy of tax which was claimed under Form SVLDRS-1 - the ...

Tax Relief Application Rejected for Late Filing; Hearing Opportunity Required by Statutory Mandate Despite Rejection.

July 1, 2021

Case Laws Service Tax HC

Levy of tax which was claimed under Form SVLDRS-1 - the application under the scheme was rejected on the ground of late filing of returns - In order to impose such levy, the designated committee was duty bound to hear the petitioner by giving him an opportunity of hearing. Considering the benevolent scheme which has been set into motion by the respondents, the petitioner was required to be heard even otherwise under the statutory mandate. - HC

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Levy of tax which was claimed under Form SVLDRS-1 - the ...

Tax Relief Application Rejected for Late Filing; Hearing Opportunity Required by Statutory Mandate Despite Rejection.

July 1, 2021

Case Laws Service Tax HC

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