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Instruction dated: 06 October 2022

Key pointers:

The issue is whether the cases when the tax dues have been paid in full, are eligible under SVLDRS, 2019 for waiver of interest or not.
Under clause (iii) of para 2 of the Circular 1073/06/2019-CX dated 29.10.2019, it has already been clariﬁed that in cases where the assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before ﬁling the application, the declarant is eligible to avail the beneﬁt of the scheme for waiver of interest.
This shall also include the cases where the interest has been demanded by an SCN/O-i-O.

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