2024-VIL-743-GUJ-ST
  1. Home
  2. 2024-VIL-743-GUJ-ST

SERVICE TAX High Court Cases

Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - appropriation of amount of pre-deposit with tax dues - error in determination of the amount payable by the petitioner by considering the pre-deposit as an appropriation instead of deposit – HELD – The respondent has calculated the amount payable by the petitioner under the SVLDR Scheme contrary to the Scheme - the amount of pre-deposit made by the petitioner, at the time of filing of appeal, cannot be said to be an amount paid towards the amount in arrears as such amount is only a deposit. The Legislature has stipulated in sub-section (2) of section 124 that relief calculated under sub-section (1) shall be subject to the condition that amount paid as pre-deposit at any stage of appeal proceedings under the indirect tax enactment or as deposit during the inquiry etc. shall be deducted when issuing the statement indicating amount payable by the declarant. Meaning thereby that, at the time of calculation of the amount payable the amount of pre-deposit is not required to be deducted but the same is required to be deducted while issuing the statement indicating amount payable by the declarant - CBIC has also clarified that the relief available under section 124(1)(c) is to be applied to the net outstanding amount of tax dues in arrears after deducting the amount already paid in form of pre-deposit appropriated or paid subsequently by the tax payers voluntarily against the outstanding demand. It is also further clarified that money paid before appropriation is in nature of deposit only - the declaration made by the petitioner for availing the benefit of SVLDRS by computing amount payable is in accordance with the provisions of the scheme read with circular issued by the CBIC – the petition is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

GST Video

GST Amnesty Scheme from 1st Nov
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?