Rectification Application not Equal to Appeal: Madras HC limits SLVDRS Eligibility to “Arrears” Category, directs to Pay 60% of Demand [Read Order]

The SLVDR Scheme eligibility of the petitioner was limited to “arrears” category as an appeal was not filed by petitioner against the Order in Original
Madras High Court - SLVDRS - SLVDRS eligibility criteria - Arrears category in SLVDRS - taxscan

A Single Bench of the Madras High Court has held that the petitioner is not eligible for reduced payment of dues at 50% as no appeal was pending before the appellate authority as per SLDRS Rules, differentiating appeals from rectification applications. The petitioner has challenged the impugned communications all dated 12.02.2020 in Form SVLDRS-3, whereby…

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