Benefit of SVLDRS - Discrepancies in the petitioner's ...

Service Tax

April 8, 2024

Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that the Designated Committee violated principles of natural justice by directly issuing Form SVLDRS-3 without providing the petitioner an opportunity for a personal hearing, as mandated by the Sabka Vishwas Scheme and its rules. - Given the procedural irregularities and the failure to adhere to the prescribed process, the High Court quashed both the Form SVLDRS-3 and the Show Cause Notice.

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