Assessee cannot be denied relief under SVLDR Scheme for non-payment due to the legal impediment
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
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Bimal Jain
Published in GST
Views : 426
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