SVLDRS - Non-adjustment of amount already deposited by the ...

Service Tax

February 24, 2023

SVLDRS - Non-adjustment of amount already deposited by the petitioner (as interest under protest) during the stage of investigation against the amount payable under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner cannot be punished for depositing the amount under different heads once the provision mandates to discount the amount paid during the investigation dehors the head it has been deposited under. - HC

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