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        Service Tax

        Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS...

        Sabka Vishwas Scheme: Committees Must Allow Declarants to Explain Discrepancies Before Rejection for Ineligibility.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - voluntary disclosure - If in a situation where the amount estimated by the designated committee is in excess of the amount declared by the declarant, an opportunity of hearing is required to be given by the designated committee to the declarant, then it would be in complete defiance of logic and contrary to the very object of the scheme to outrightly reject a declaration on the ground of ineligibility without affording an opportunity to the declarant to explain as to why his declaration should be accepted and relief under the scheme should be extended to him. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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