SVLDRS - Since the petitioner has already made payment of the ...

High Court Rules in Favor of Petitioner: SVLDRS Scheme Benefits Must Be Honored After Payment Before Form Submission.

November 26, 2022

Case Laws     Service Tax     HC

SVLDRS - Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting Form SVLDRS-1, the petitioner would be entitled to avail the benefit under the SVLDRS Scheme and rejection of the same by the respondents by issuing the impugned communication is clearly arbitrary, illegal and contrary to law - HC

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