2025-VIL-119-MAD-ST
  1. Home
  2. 2025-VIL-119-MAD-ST

SERVICE TAX High Court Cases

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Voluntary Disclosure, Enquiry/Investigation/Audit - Petitioner paid the amount as informed by the investigation officer and filed a declaration in Form SVLDRS-1 under the "Voluntary Disclosure" category of the SVLDRS, 2019 - Respondents issued a Show Cause Notice seeking to recover a higher amount and appropriating the earlier payment made by the petitioner - Whether the petitioner was eligible to avail the benefits of the Scheme despite being subjected to enquiry/investigation prior to filing the declaration – HELD - The petitioner was not eligible to file the declaration in Form SVLDRS-1 under the "Voluntary Disclosure" category as per Section 125(1)(f) of the SVLDRS, 2019 bars a person from making a voluntary disclosure after being subjected to any enquiry, investigation or audit - In the present case, the petitioner had been issued summons and its officials were questioned during the investigation process prior to the filing of the declaration. Therefore, the petitioner did not fulfill the eligibility criteria under the Scheme and was not entitled to the benefits thereunder - the Designated Authority had mistakenly accepted the petitioner's declaration in Form SVLDRS-3, but this did not confer any entitlement on the petitioner to avail the scheme benefits – The respondents are directed to proceed with the adjudication of the Show Cause Notice issued to the petitioner on merits and in accordance with law - The writ petition is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
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?