High Court Criticizes SVLDRS Committee for Lack of Reasoning in Decision, Highlights Importance of Detailed Remarks Section.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SVLDRS - If such is the scheme of the Act and the Rules and if the authority has to take a decision based on the records produced by the appellant / assessee, it goes without saying that an order with reasons is required to be passed. Probably, the electronic Form SVLDRS 3 does not specifically provide a column but however, we find from the said statutory form, there is a column indicated as "remarks”. If for some reason the Designated committee was of the opinion that the pre-deposit amount of ₹ 20 lakhs cannot be reckoned (which cannot be done by the Designated Committee as the statute provides for the same), the Designated Committee was bound to give reasons in the remarks column while issuing Form SVLDRS 3 - the decision of the Designated Committee has to be held to be devoid of reasons and outcome of total non-application of mind. - HC....