Voluntary Tax Paid Not Deductible in SVLDRS Payable Amount

Centax Editorial Board

February 28, 2026

• < 1 min. read

Case Details: A.S. Gopinath vs. Designated Authority (2025) 36 Centax 305 (S.C.)

Judiciary and Counsel Details

B.R. Gavai, C.J.I., Sanjay Kumar & Joymalya Bagchi, JJ.

Facts of the Case

The case concerned relief claimed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), where the assessee-declarant had paid service tax voluntarily during investigation as tax dues without any demand or compulsion from the department. Thereafter, the declarant filed statements admitting the tax dues and indicating the amounts paid and remaining unpaid while seeking relief under the scheme. The department issued a statement in Form SVLDRS-3 determining the amount payable without allowing deduction of the amount paid during the investigation, which was examined in the impugned order passed by the Kerala High Court. The High Court upheld the view that the amount so paid was not in the nature of a pre-deposit and was not eligible for deduction while computing relief under SVLDRS. The matter was accordingly placed before the Supreme Court of India.

Supreme Court Held

The Hon’ble Supreme Court held that the impugned order did not call for interference and the special leave petition had earlier been dismissed. It was observed that there was no justifiable reason to entertain the review petition filed against the said order. Accordingly, the review petition was dismissed.