Refund of amount deposited under the Sabka Vishwas (Legacy ...

Service Tax

April 27, 2022

Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the Tax Department under Government Policy made Petitioners legally entitled for the refund of the amount since there are no dues - In short, the department cannot take disadvantage of their own wrong of in action of withdrawing appeal. In that case there was no reason for the Petitioners to apply under the scheme and consequential deposit of amount as per the declaration. - the Taxing Department cannot enrich itself by unauthorized collection of the amount which needs to be refunded - HC

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