Rejection of declaration under SVLDRS on ground of final audit report is not sustainable: HC

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  • Last Updated on 5 September, 2022


Case Details: B. Chopda Construction (P.) Ltd. v. Union of India - [2022] 142 77 (Bombay)

Judiciary and Counsel Details

    • K.R. Shriram & Milind N. Jadhav, JJ.
    • Namboodiri Prasannan for the Petitioner.
    • Dhananjay B. Deshmukh for the Respondent.

Facts of the Case

The petitioner filed declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. The declaration was rejected on ground that petitioner was subjected to audit and amount of tax dues was not quantified before June 30th, 2019. It filed writ petition against the same.

High Court Held

The Honorable High Court noted that the audit was conducted on March 29th 2019 and April 1st, 2019; these would be the dates on which the amount of duty had been quantified. Therefore, the amount of duty had been quantified on or before June 30th, 2019.

Thus, the rejection of petitioner’s declaration under SVLDRS, 2019 on ground that final audit report was issued after June 30th, 2019 was not sustainable.

List of Cases Referred to

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