The Delhi High Court has held that taxpayers filing declarations under the Sabka Vishwas Scheme Rules, 2019 cannot quantify the duty under indirect taxes.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that in terms of Section 121 of the Finance Act, 2019, the word "quantified" means a written communication of the. The Delhi High Court has …
The Delhi High Court has held that the summary rejection of the application under the Sabka Vishwas Scheme, 2019 without affording the opportunity to be heard would violate the principles of natural justice.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that in terms of the SVLDR Scheme, the petitioner would be entitled to. The Delhi High …
