𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗖𝗼𝗺𝗺𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝗩𝗟𝗗𝗥𝗦 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 𝗳𝗼𝗿 𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗖𝗮𝘁𝗲𝗴𝗼𝗿𝗶𝗲𝘀 𝗼𝗳 𝗔𝗿𝗿𝗲𝗮𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Filing a common SVLDRS application for different arrears categories is allowed, ensuring no extra payment beyond consolidated dues.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Keshav Sound 𝗜𝘀𝘀𝘂𝗲: Whether the petitioner can file a single, common application under SVLDRS for multiple categories of arrears. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The petitioner filed a common SVLDRS application for multiple notices; however, it was rejected due to differing categories.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The High Court ruled that under the SVLDRS scheme, filing a common application for different arrear categories is allowed, as it doesn't increase payments. The petitioner shouldn't pay more than if filed separately. The Court directed the Respondent to treat the application as valid and minimize litigation.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Keshav Sound vs. Union of India – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 November 2022 📜 This ruling supports the flexibility of SVLDRS in resolving tax disputes and encourages a consolidated approach to filing, reducing the burden on taxpayers.