2025-VIL-1218-KER-ST
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SERVICE TAX High Court Cases

Service Tax - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, period of limitation - Whether the proceedings under the SVLDRS scheme are quasi-judicial in nature and the petitioner is entitled to the benefit of the extension of limitation period granted by the Supreme Court due to the COVID-19 pandemic – HELD - The proceedings under the SVLDRS scheme are quasi-judicial in nature and not merely administrative. The designated committee under the scheme is required to verify the declaration made by the declarant, give an opportunity of hearing, and determine the liability based on objective standards and legal principles, and not just on personal satisfaction. This makes the proceedings quasi-judicial and not merely administrative - The extension of limitation period granted by the Supreme Court in its suo motu proceedings related to the COVID-19 pandemic is applicable to the quasi-judicial proceedings under the SVLDRS scheme. The Supreme Court had extended the period of limitation for all judicial and quasi-judicial proceedings, and the SVLDRS scheme falls within this ambit – In the decisions rendered in Yashi Constructions was not by touching upon the extension of the period of limitation granted by the Hon’ble Supreme Court in suo motu proceedings - The benefit of the Supreme Court's orders on extension of limitation should be extended to the SVLDRS scheme - The revenue recovery notices issued to the petitioner are quashed and the authorities are directed to treat the petitioner's payment made on 16.11.2020 as being in compliance with the SVLDRS scheme and issue the requisite discharge certificate – The petition is allowed
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