https://www.taxtmi.com/highlights?id=83751 The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law. en-us Sat, 07 Dec 2024 08:14:53 +0530 Sat, 07 Dec 2024 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83751 The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law. Highlights Service Tax Sat, 07 Dec 2024 08:14:53 +0530 https://www.taxtmi.com/highlights?id=83751