𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗩𝗟𝗗𝗥 𝗦𝗰𝗵𝗲𝗺𝗲 𝗘𝗹𝗶𝗴𝗶𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Taxpayers with pending investigations are expressly included under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Hans Uttam Finance Limited 𝗜𝘀𝘀𝘂𝗲: Whether tax dues were quantified as required under Section 121(r) of the Finance Act, 2019, before 30.06.2019? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The petitioner declared service tax dues under the SVLDR Scheme and claimed eligibility for waiver of interest and penalties after depositing the tax amount. The declaration was rejected as the investigation was not concluded.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The High Court ruled that the petitioner’s tax dues were properly quantified under the SVLDR Scheme. Taxpayers under investigation or audit are eligible for the Scheme’s benefits. The writ petition was allowed, granting the petitioner relief, including waiver of interest and penalties.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Hans Uttam Finance Limited vs. Principal Commissioner of Central Excise, GST, Delhi South Commissionerate & Ors 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 May 2023 📜 This judgment clarifies that the SVLDR Scheme explicitly includes taxpayers with pending investigations or audits, provided their dues are quantified.