Sabka Vishwas pre-deposit credit: excess payment must be deducted from later overlapping demand, though not refunded.

Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a pre-deposit made against an earlier demand had to be deducted while computing the amount payable for a later, overlapping demand. The text states that the earlier payment was in excess of what was required for the first notice, and although that excess could not be treated as refundable, it could be adjusted to the extent permitted by Section 124(2). Because the later show cause notice substantially duplicated the earlier demand, insisting on further payment through Form SVLDRS-3 without giving credit for the excess deposit was not justified.

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Issues: Whether the amount earlier deposited in respect of one demand could be adjusted against the liability determined under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for a later demand covering overlapping periods, and whether the Form SVLDRS-3 computation requiring further payment was justified.

Analysis: The overlapping show cause notices covered substantially identical periods and demands, and the earlier deposit was found to be in excess of the amount required for the first demand. The Court held that the amount already paid could not be treated as a refundable sum, but Section 124(2) of the Scheme required such pre-deposit to be deducted while determining the amount payable by the declarant. Since the second demand substantially duplicated the earlier demand, the computation insisting on additional payment without giving credit for the excess deposit was not justified. The Court also noted that the statutory scheme aimed to settle legacy disputes fairly and that the excess deposit could be adjusted, though not refunded.

Conclusion: The adjustment claimed by the declarant was accepted to the extent permissible under the Scheme, and the challenge to the writ court order failed.

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