Court Upholds Rejection of Earlier Declaration Under Sabka Vishwas Scheme; No Priority Obligation for Initial Application.

Court Upholds Rejection of Earlier Declaration Under Sabka Vishwas Scheme; No Priority Obligation for Initial Application. https://www.taxtmi.com/highlights?id=56104 Principles of Natural Justice - rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - We perceive logic in the action of the respondent in not taking decision on the application dated 28.12.2019, which the Department was not under statutory obligation to have considered first - there are no illegality or a jurisdictional error in considering the application dated 14.01.2020, rendering earlier application as redundant, no interference is caused. - HC en-us Tue, 29 Dec 2020 10:03:51 +0530 Tue, 29 Dec 2020 10:03:51 +0530 TaxTMI RSS Generator Court Upholds Rejection of Earlier Declaration Under Sabka Vishwas Scheme; No Priority Obligation for Initial Application. https://www.taxtmi.com/highlights?id=56104 Principles of Natural Justice - rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - We perceive logic in the action of the respondent in not taking decision on the application dated 28.12.2019, which the Department was not under statutory obligation to have considered first - there are no illegality or a jurisdictional error in considering the application dated 14.01.2020, rendering earlier application as redundant, no interference is caused. - HC Highlights Service Tax Tue, 29 Dec 2020 10:03:51 +0530 https://www.taxtmi.com/highlights?id=56104