Pre-June, 2019 Duty Quantification Validates SVLDR Application
The Hon’ble Bombay High Court in the case of Bramhanand Kanojia disposed the writ petition where pursuant to summons, a statement was recorded on wherein the Assessee admitted his liability and agreed to pay outstanding liability, along with interest, duty demand was quantified much before June 30, 2019. Hence, Assessee could not be disqualified under Section 125(11)(e) of Sabka Vishwas Scheme, 2019 and application for settlement of dispute under the SVLDR Scheme could not be rejected.