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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the amount allegedly deposited by the petitioner prior to the demand-cum-show cause notice could be adjusted against the amount determined under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and whether any relief could be granted in respect of such deposit against the confirmed demand.
Analysis: The amount claimed by the petitioner had not been entered in the ST-3 returns, and the last date for payment under the Scheme had already expired. In these circumstances, adjustment of the alleged pre-notice deposit could not be claimed for the purpose of determining the amount payable under the Scheme. The Court also noted that the order communicating rejection of the requested adjustment under the Scheme was not challenged in the writ petition. At the same time, the Court left open the question of verification and possible adjustment, if any, of the alleged deposit against the demand confirmed by the order in original, to be examined by the concerned authority in accordance with law.
Conclusion: The claim for adjustment under the Scheme was rejected, and no writ relief was granted on that aspect.
Ratio Decidendi: A pre-notice payment, even if otherwise verifiable, cannot be treated as adjustable for determining the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 when it was not reflected in the statutory returns and the payment window under the Scheme has closed.
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