The HC allowed the petition under the Sabka Vishwas (Legacy ...

Legal Win: Taxpayer Granted Relief Under Sabka Vishwas Scheme Despite Technical Appeal Limitation in Section 121(f)

May 15, 2025

Case Laws     Service Tax     HC

The HC allowed the petition under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, holding that the petitioner cannot be deprived of scheme benefits merely because the appeal filed before the Appellate Tribunal was not covered under Section 121(f) of the Finance Act. The court directed the Designated Committee to consider the petitioner's SVLDRS-1 application under Section 123(b), compute tax dues, grant relief under Section 124(1)(a), and issue the requisite form upon tax payment, thereby ensuring the petitioner's entitlement to the scheme's benefits for cess levied under the relevant Act.

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