SVLDRS - Rejection of declaration - It is relevant to note that ...

Service Tax

May 20, 2023

SVLDRS - Rejection of declaration - It is relevant to note that the respondents had never disputed or doubted the statements submitted by the petitioner. On the contrary, it is apparent that the respondents had accepted the said statements - The impugned order rejecting the petitioner’s declaration on the ground that “investigation has not been concluded and hence the demand has not been estimated or concluded on or before the stipulated date” is unsustainable. - HC

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