Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
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