SABKA VISHWAS LEGACY DISPUTE RESOLUTION SCHEME 2019

[Haresh Raithatha]

Sir

One of our client has filed all Service Tax returns upto 30.06.2017 and paid full tax along with return. However, He has not paid some interest and penalty for Late filing of Returns. Can we go for any relief under SVLDRS? If yes under which Category? Since SVLDRS 1 does not contain column for Interest and Penalty.

Kindly Advice.

[Venkataprasad Pasupuleti]

Apparently, he is not eligible for the scheme in absence of the pending tax dues as on 30.06.2019.

AI Summary

SVLDRS eligibility: unpaid interest and penalties disqualify a taxpayer from admission under the scheme's relief provisions. Unpaid interest and penalties for late filing constitute outstanding dues that render a taxpayer ineligible for admission to the Sabka Vishwas Legacy Dispute Resolution Scheme; the absence of a separate column for interest and penalty in the first variant of the scheme does not negate this disqualification, so such dues must be cleared to seek relief.