Assessee cannot be denied relief under SVLDR Scheme for non-payment due to the legal impediment

Last updated: 10 January 2023
Quick Summary
The Supreme Court has ruled that taxpayers cannot be denied relief under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, if they were unable to make payments within the deadline due to a legal moratorium imposed by the Insolvency and Bankruptcy Code. The court found it was impossible for the assessee in this case to make payments during the moratorium period. Therefore, the assessee should not suffer due to this legal impediment, and the High Court's refusal to grant relief was set aside.

Court :
Supreme Court

Brief :
The Hon'ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated January 5, 2023] has held that the assessee cannot be denied relief under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 ("SVLDR Scheme") for not making payment of the dues in the prescribed time limit due to inability of making payment in the moratorium period. 

Citation :
Civil Appeal No. 8957 of 2022 dated January 5, 2023

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 421
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ajay khannaajay khannaPro Member Thanwar ChhatwaniThanwar ChhatwaniPro Member Anil GudleAnil GudlePro Member Sivanath VVSivanath VVPro Member chandradhass sathishchandradhass sathish
Subscribe to Pro
Join an elite circle of professionals

Browse by Category