https://www.taxtmi.com/caselaws?id=762644 Under the SVLDRS online process, mere issuance of Form SVLDRS-3 was insufficient when the respondents produced no material showing that it had been intimated to the petitioner by e-mail or otherwise. The burden rested on the respondents to prove service of the intimation, and the petitioner was not required to prove a negative. Relying on the same principle applied in earlier similar facts, the HC found the refusal to consider the application unjustified. The respondents were directed to reconsider the application, communicate the amount payable under the Scheme, and, on payment, issue the discharge certificate. en-us Tue, 03 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762644 Under the SVLDRS online process, mere issuance of Form SVLDRS-3 was insufficient when the respondents produced no material showing that it had been intimated to the petitioner by e-mail or otherwise. The burden rested on the respondents to prove service of the intimation, and the petitioner was not required to prove a negative. Relying on the same principle applied in earlier similar facts, the HC found the refusal to consider the application unjustified. The respondents were directed to reconsider the application, communicate the amount payable under the Scheme, and, on payment, issue the discharge certificate. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762644