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Issues: Whether, under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee was bound to consider adjustment of tax already paid through input credit while determining the final amount payable, and whether the determination could stand without affording a proper hearing and verification.
Analysis: The Scheme requires the Designated Committee to verify the declaration, compute relief on the basis of the tax dues, and deduct amounts already paid as pre-deposit or deposit. The judgment treats the Board clarification and FAQ as supporting the adjustment of tax already discharged through utilised input credit where the matter is under dispute. It also holds that the petitioner's claimed credit and the figures in the show cause notice required proper examination before fixing liability. Since the impugned determination did not discuss the adjustment claim and the petitioner was not heard in the manner required for proper determination, the assessment under the Scheme was found to be incomplete.
Conclusion: The impugned determination could not be sustained and the matter was remitted to the jurisdictional authority for fresh consideration after proper verification and hearing.
Final Conclusion: The petitioner succeeded to the extent that the settlement order was set aside and the dispute was sent back for redetermination under the Scheme.
Ratio Decidendi: Under the Scheme, amounts already paid through utilised input credit, where genuinely relatable to the disputed tax dues, must be considered in the computation process, and the designated authority must make a proper verification after affording a fair opportunity before finalising the payable amount.
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