https://www.taxtmi.com/caselaws?id=404630 The HC deferred its decision on the validity of the second notice issued under the SVLDRS, pending further legal analysis. The petitioner contested the notice, arguing it pertained to the same matter already settled under the SVLDRS. The respondents maintained it addressed distinct issues, such as "free of cost" supplies. The court emphasized the need to interpret "same matter" under Section 129(1)(c) of SVLDRS, which was pivotal in determining the notice's validity. The outcome will significantly impact the petitioner's tax liabilities and the SVLDRS's application in resolving legacy tax disputes. en-us Tue, 23 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404630 The HC deferred its decision on the validity of the second notice issued under the SVLDRS, pending further legal analysis. The petitioner contested the notice, arguing it pertained to the same matter already settled under the SVLDRS. The respondents maintained it addressed distinct issues, such as "free of cost" supplies. The court emphasized the need to interpret "same matter" under Section 129(1)(c) of SVLDRS, which was pivotal in determining the notice's validity. The outcome will significantly impact the petitioner's tax liabilities and the SVLDRS's application in resolving legacy tax disputes. Case-Laws Service Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404630