Principles of natural justice - Sabka Vishwas (Legacy Dispute ...

Service Tax

April 3, 2024

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the mentioned turnover. - The High Court found merit in the petitioner's argument that the Designated Committee violated procedural requirements by not issuing Form SVLDRS 2 and denying a personal hearing before issuing Form SVLDRS 3. - Consequently, the High Court quashed Form SVLDRS 3 and remanded the matter back to the Designated Committee. It directed the committee to issue Form SVLDRS 2 to the petitioner and provide an opportunity for a personal hearing before passing a reasoned order.

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