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Service Tax - Highlights / Catch Notes

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Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - ...

Service Tax

March 3, 2022

Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amnesty scheme - The prayers made in this writ petition cannot be granted for consideration of the case of the petitioner for paying the service tax under the Scheme as the Court cannot make operational the SVLDRS, 2019, especially when the petitioner has approached this Court belatedly after 1 year and 3 months from the last date of payment of determined amount of tax under the SVLDRS, 2019. - HC

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