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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 entire amount pre-deposited by the assessee in appellate proceedings, including the amount paid at another commissionerate, was required to be adjusted while computing the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Analysis: Section 124(2) of the Scheme provides that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactments is to be deducted from the amount payable by the declarant. The assessee had made two pre-deposits towards the disputed service tax demand, and the record showed that the total sum deposited represented the pre-deposit made in appellate proceedings. The fact that part of the amount was paid through a different commissionerate did not alter its character as pre-deposit for the same disputed liability. The statutory language did not confine the adjustment to deposits made only within the local jurisdiction of the registered office.
Conclusion: The entire pre-deposit amount was required to be adjusted under the Scheme, and the assessee's claim was accepted.
Ratio Decidendi: Under Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, any pre-deposit made in appellate proceedings against the same indirect tax demand must be fully deducted while determining the amount payable, irrespective of the commissionerate through which the deposit was made.
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