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

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.