Failure to deposit the amount under SVLDRS (Sabka Vishwas ...

Service Tax

June 23, 2022

Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - The application of the petitioner under the Scheme has to be considered within the four corners of the Scheme and as such discounted tax alleged above sought to be deposited by the petitioner after last date cannot be accepted and, therefore, Revenue was correct in denying relief under the Scheme to the petitioner. - HC

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