Declarant's Submission Wrongly Rejected: Timing of Admission Before June 30, 2019, Should Have Been Considered in Audit Case.

Declarant's Submission Wrongly Rejected: Timing of Admission Before June 30, 2019, Should Have Been Considered in Audit Case. https://www.taxtmi.com/highlights?id=56660 SVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ - acknowledgment or admission by the petitioner was before the cut-off date of 30.06.2019. - Though the final audit report may be post 30.06.2019, the admission of the petitioner was certainly prior to 30.06.2019 - rejection of the declaration of the petitioner dated 02.12.2019 by the designated committee on 12.02.2020 is not justified. - HC en-us Wed, 10 Feb 2021 11:02:18 +0530 Wed, 10 Feb 2021 11:02:18 +0530 TaxTMI RSS Generator Declarant's Submission Wrongly Rejected: Timing of Admission Before June 30, 2019, Should Have Been Considered in Audit Case. https://www.taxtmi.com/highlights?id=56660 SVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ - acknowledgment or admission by the petitioner was before the cut-off date of 30.06.2019. - Though the final audit report may be post 30.06.2019, the admission of the petitioner was certainly prior to 30.06.2019 - rejection of the declaration of the petitioner dated 02.12.2019 by the designated committee on 12.02.2020 is not justified. - HC Highlights Service Tax Wed, 10 Feb 2021 11:02:18 +0530 https://www.taxtmi.com/highlights?id=56660