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HC determined petitioner's case falls under "amount in arrears" category under SVLDRS, not "litigation" category, as no appeal was filed before 30.06.2019 against Order-in-original demanding Rs. 32,27,856/-. Designated committee's mechanical issuance of Form SVLDRS-3 without considering petitioner's reply demonstrated non-application of mind. Petitioner, having already deposited 60% of tax arrears (Rs. 31,32,551.60), is entitled to relief u/s 124 of SVLDRS. Court set aside committee's demand for higher amount and allowed petition, affirming petitioner's eligibility for reduced tax liability under scheme's provisions for arrears category.
HC determined petitioner's case falls under "amount in arrears" category under SVLDRS, not "litigation" category, as no appeal was filed before 30.06.2019 against Order-in-original demanding Rs. 32,27,856/-. Designated committee's mechanical issuance of Form SVLDRS-3 without considering petitioner's reply demonstrated non-application of mind. Petitioner, having already deposited 60% of tax arrears (Rs. 31,32,551.60), is entitled to relief u/s 124 of SVLDRS. Court set aside committee's demand for higher amount and allowed petition, affirming petitioner's eligibility for reduced tax liability under scheme's provisions for arrears category.
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