Rejection of SVLDRS - Petitioner could not be called not ...

Service Tax

February 7, 2023

Rejection of SVLDRS - Petitioner could not be called not eligible or excluded to make declaration under the said scheme in view of Section 125(1)(c) of the aforesaid scheme since no final hearing had been taken place on or before the 30th June, 2019, after setting aside of the order-in-original and remanding the matter back by the CESTAT to adjudicating authority concerned for de novo adjudication - respondents authority concerned are directed to grant appropriate relief to the petitioner - HC

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