HomeIndirect TaxesDuty Not Finalised, Can’t Be ‘Arrears’: Bombay HC Clarifies SVLDRS Interpretation

Duty Not Finalised, Can’t Be ‘Arrears’: Bombay HC Clarifies SVLDRS Interpretation

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Bombay High Court has held that the department has wrongly classified a long-pending excise dispute under the “arrears” category, depriving the taxpayer of higher statutory relief under  Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The matter should have been treated as a “litigation” category case, as the duty quantification had not attained finality…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

No Cenvat Credit Admissible Where Amount Paid Was Not Towards CVD Under Advance Licence Scheme: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Karnataka HC Restores GST Registration After Taxpayer Misses Proceedings Due To Inaccessible Paid Email Account

The Karnataka High Court has restored the GST registration of a taxpayer after setting...

RBI Notifies Foreign Exchange Management (Authorised Persons) Regulations, 2026 

The Reserve Bank of India (RBI) has notified the Foreign Exchange Management (Authorised Persons)...

Bank Balance Reporting Now Mandatory In ITR-4 For AY 2026-27: CBDT

The Central Board of Direct Taxes has made bank balance reporting mandatory in ITR-4...

More like this

No Cenvat Credit Admissible Where Amount Paid Was Not Towards CVD Under Advance Licence Scheme: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Karnataka HC Restores GST Registration After Taxpayer Misses Proceedings Due To Inaccessible Paid Email Account

The Karnataka High Court has restored the GST registration of a taxpayer after setting...

RBI Notifies Foreign Exchange Management (Authorised Persons) Regulations, 2026 

The Reserve Bank of India (RBI) has notified the Foreign Exchange Management (Authorised Persons)...