Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount quantified in the audit report from the eligible refund claimed by the petitioner. The court held that the petitioner was ineligible to make a declaration under SVLDRS as the audit was initiated before 30.06.2019, and the amount of duty involved was not quantified on or before that date, as per Section 125(1)(e) of the Scheme. Regarding the appropriation of the refund, the court ruled that the respondent authority was not justified in adjusting the outstanding dues quantified in the audit report from the refund claim without issuing a show-cause notice or providing an opportunity for hearing, as required u/s 73 of the Finance Act, 1994. Consequently, the court quashed the orders and remanded the matter for fresh adjudication after issuing a show-cause notice and providing an opportunity for hearing to the petitioner regarding the refund claim.
TaxTMI 
TaxTMI 
