2026-VIL-627-GUJ-ST
  1. Home
  2. 2026-VIL-627-GUJ-ST

SERVICE TAX High Court Cases

Service Tax - Eligibility for benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme – Tax liability quantification before cut-off date – Declaration under SVLDRS scheme claiming benefit on the basis of tax liability admitted during investigation proceedings - Whether the admission of tax liability by an assessee during investigation or inquiry proceedings, prior to the issuance of show-cause notice and final adjudication, amounts to quantification of duty within the meaning of the scheme and thereby renders the assessee eligible to claim benefit thereunder when the final quantified liability is determined after the statutory cut-off date of 30.06.2019 – HELD - The mere admission or acceptance of a portion of tax liability during investigation or inquiry does not constitute quantification for the purpose of establishing eligibility under the scheme. The definition of "quantified" under the statute means a written communication of the amount of duty payable under the indirect tax enactment, which must be the final determined amount as ascertained through the complete investigation, audit, or inquiry process - The intention of the legislature is unambiguous and specific i.e. benefit extends only to those persons whose total tax liability is fully determined before the cut-off date. If partial admissions during investigation were to constitute quantification, the statutory exclusion clause under Section 125(1)(e) would be rendered nugatory, as any assessee accepting a lesser liability during investigation could claim eligibility despite the actual liability being determined at a higher rate upon completion of proceedings. The pendency of investigation or inquiry which results in final quantification after the cut-off date disentitles the assessee from claiming the benefit. Furthermore, since the petitioner was found ineligible under the scheme, the procedural requirement to constitute a Designated Committee and afford an opportunity of hearing does not arise, as such procedural safeguards apply only after an eligible declarant is accepted into the scheme – The rejection of the declaration form by the competent authority is upheld. The writ petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA 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

Security-Code
New Code?

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.

Security-Code
New Code?

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?