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

Remand restores show cause notice; unconfirmed tax demand remains in litigation category under legacy dispute resolution scheme.
Remand to the original Adjudicating Authority restores the original show cause notice so that where de novo proceedings leave the demand unconfirmed at the scheme cut off, the liability remains contested litigation and must be filed under the litigation category of the legacy dispute resolution scheme rather than as arrears.