Rejection of Form SVLDRS-1 - valid quantification and admission ...

Service Tax

August 26, 2022

Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all persons are eligible to make a declaration under the SVLDRS scheme with the exception of those falling within the exceptions set out in clauses (a) to (h) of sub-section (1) of Section 125. 'Tax dues' referred in section 124 is defined in section 123. It specifies various situations - The Respondent No.4 was completely unjustified in rejecting the Form SVLDRS-1 filed by Petitioner - HC

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