Legacy dispute resolution scheme

[Adarsh Gupta]

Let us suppose that a matter went upto CESTAT and thereafter was remanded back to the adjudicating authority. Assuming all other conditions for qualifying under LDRS were met will the matter be filed under litigation category or arrears category

[KASTURI SETHI]

What is the date of remand order by CESTAT ? What is the date of SCN in this case ?

[Adarsh Gupta]

Sir, date of remand back order is 22.03.2012 and date of SCN is 5/5/2009

[KASTURI SETHI]

It is unbelievable that the de novo proceedings in this case have been pending adjudication for 8-9 years !! Anyhow, as per the dates mentioned by you this case is covered under 'litigation category'. When CESTAT remands the case back to the original Adjudicating Authority (NOT to the Commissioner (Appeals), SCN is restored. To make it clearer, the demand was/is unconfirmed as on 30.6.19. Hence unconfirmed demand cannot be recovered and it cannot be called arrears. So you can file your declaration under litigation category under SVLDRS, 2019.

AI Summary

Case Under Legacy Dispute Resolution Scheme Classified as Litigation Due to Unconfirmed Demand by June 30, 2019 A user inquired about classifying a case under the Legacy Dispute Resolution Scheme (LDRS) after it was remanded by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to the adjudicating authority. Another participant questioned the dates of the remand order and the show cause notice (SCN). The remand order was dated March 22, 2012, and the SCN was dated May 5, 2009. Based on these dates, it was concluded that the case falls under the 'litigation category' since the demand was unconfirmed as of June 30, 2019, and thus cannot be considered arrears.