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Service Tax - Highlights / Catch Notes

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SVLDRS - It is a peculiar case wherein personal hearing under ...


High Court Overturns Adverse SVLDRS Order, Citing Hearing Errors; Case Restored for Reconsideration After 90% Payment Claim.

July 7, 2021

Case Laws     Service Tax     HC

SVLDRS - It is a peculiar case wherein personal hearing under the scheme could not take place for the errors which are not attributable to the petitioners, resulting in an order running adverse to petitioners’ interest where they have claimed that more than 90% chunk of the amount payable had already been deposited. Thus, this is a case wherein it would not be improper to intervene in the matter and set aside the impugned Form SVLDRS-3. - Matter restored back - HC

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