2025-VIL-463-GUJ-ST
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SERVICE TAX High Court Cases

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Notice under Section 87 of the Finance Act, 1994, Voluntary Disclosure, Time Limit for Payment, Expiry of Partner - One of the partners of the petitioner-firm made a voluntary disclosure under the SVLDRS for the year 2016-17. However, the partner expired due to COVID-19 before the time limit to pay the disclosed amount expired. The respondents issued notices to the petitioner for non-payment of the disclosed amount and initiated recovery proceedings - Whether the petitioner can be allowed to pay the balance amount with interest under the SVLDRS scheme despite the time limit having expired - HELD - The petitioner had made a voluntary disclosure under the SVLDRS scheme and was required to pay the disclosed amount within 30 days as per the scheme. However, due to the death of the partner, the petitioner could not make the payment within the stipulated time - while the Circular issued under the Scheme provided for the lapse of the declaration if the amount was not paid within the time limit, the scheme itself did not have any such prohibition. Considering the objective of the Scheme to provide relief to taxpayers, the petitioner is directed to deposit the balance amount along with 9% interest per annum from June 30, 2020 till the amount is realised. The respondent is directed to adjust the amount from the petitioner's attached bank account and quash the recovery notice once the full payment is made - allowing the petitioner to make the payment would meet the objective of the scheme, particularly since the petitioner had come forward to make the voluntary disclosure - The petition is disposed of
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