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Service Tax - Highlights / Catch Notes

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Rejection of declaration in Form-SVLDRS-1 - The SVLDR Scheme is ...

Service Tax

January 31, 2023

Rejection of declaration in Form-SVLDRS-1 - The SVLDR Scheme is a legislation introduced for liquidation of legacy disputes on the one hand and recovery of unpaid taxes to the government on the other. The Respondent cannot contend that the portal was not updated. Once SVLDRS-2 has been issued and there has also been a follow up from the Respondents with respect to the said Form as well as the hearing that was fixed at the appointed date and time, the Respondent-Authorities cannot renege on the same. - HC

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