Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.ONAK, ADVAIT M.SETHNA
Astute Valuers and Consultants Pvt. Ltd. – Appellant
Versus
Union of India, Rep. by the Secretary, Department of Revenue, New Delhi – Respondent
JUDGMENT :
ADVAIT M. SETHNA, J.
1. The Petitioner has approached this Court by filing the present Petition under Article 226 of the Constitution of India praying for the following substantive reliefs which read thus:-
“(a) that this Hon'ble Court be pleased to issue a Writ of Quo Warranto or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions set aside and quash the show cause notice dated 16.03.2021 (Exhibit "A1") issued by Respondent No. 6 and show cause notice dated June, 2022 issued by Respondent No. 5 (Exhibit "A2").
(b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions hold that discharge certificate dated 22.02.2020 discharges the Petitioner from the payment of any further duty, interest, penalty and late fees with respect to commu
Discharge Certificates issued under the SVLDRS preclude further tax liability once established, affirming the conclusiveness of such documents under the Finance Act, 2019.
Eligibility for the benefits of the SVLDRS Scheme is confirmed when service tax liability is quantified and admitted prior to the cut-off date, regardless of ongoing investigations.
A person under investigation is ineligible for voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as per Section 125(1)(f).
The main legal point established is that under the SVLDR Scheme, cases with finality in duty/tax dues as on the 'cut off date' are classified under the 'arrears' category, and voluntary withdrawal of....
The eligibility for SVLDRS requires that no audit quantification occurs before the cutoff date, and adjustments of refunds must follow due process.
The main legal point established in the judgment is that a declarant under the SVLDR Scheme can file a declaration under the 'arrears' category if the assessment order has already determined the tax ....
The quantification of the amount had to be before 30th June, 2019, and the benefit of the SVLDRS scheme would be available only when the department quantifies the amount during investigation.
The main legal point established in the judgment is that the admission of tax dues by the petitioner and eligibility to avail benefits under the SVLDRS were in line with the legal provisions and obje....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
