Rejection of petitioner’s application under the Sabka Vishwas ...

Petitioner's Application Rejected Under Sabka Vishwas Scheme 2019 Designed for Legacy Dispute Resolution and Tax Amnesty.

May 25, 2023

Case Laws     Service Tax     HC

Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the legislative intent to enact the SVLDR Scheme was to include all taxpayers for offloading the baggage of disputes. All taxpayers, except those which were specifically excluded, were entitled to avail the benefit of the said Scheme. The SVLDR Scheme also covered cases where no disputes were pending and enabled the taxpayers to voluntarily pay taxes and avail amnesty under the SVLDR Scheme. - HC

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