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        Case ID :
        Service Tax

        HC determined petitioner's case falls under 'amount in arrears'...

        Supreme Court Rules SVLDRS Case Falls Under Arrears Category, Not Litigation, After Finding No Pre-June 2019 Appeal Against Tax Demand.

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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.
                                HC determined petitioner's case falls under "amount in arrears" category under SVLDRS, not "litigation" category, as no appeal was filed before 30.06.2019 against Order-in-original demanding Rs. 32,27,856/-. Designated committee's mechanical issuance of Form SVLDRS-3 without considering petitioner's reply demonstrated non-application of mind. Petitioner, having already deposited 60% of tax arrears (Rs. 31,32,551.60), is entitled to relief u/s 124 of SVLDRS. Court set aside committee's demand for higher amount and allowed petition, affirming petitioner's eligibility for reduced tax liability under scheme's provisions for arrears category.
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