https://www.taxtmi.com/caselaws?id=390129 Rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was read with section 121(c) of the Finance Act, 2019 to assess whether the circular dated 25.09.2019 treated the relevant cut-off date and the category of "amount in arrears" consistently with the Scheme. The clarification in clauses (vii) and (viii) was regarded as compatible with the Scheme because a case may enter the arrears category once the underlying order attains finality or the appeal period expires, and the 30.06.2019 cut-off does not operate uniformly across every Rule 3 category. The circular was therefore considered to conform to the Scheme and the Act. en-us Mon, 09 Dec 2019 00:00:00 +0530 Tue, 27 Oct 2020 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390129 Rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was read with section 121(c) of the Finance Act, 2019 to assess whether the circular dated 25.09.2019 treated the relevant cut-off date and the category of "amount in arrears" consistently with the Scheme. The clarification in clauses (vii) and (viii) was regarded as compatible with the Scheme because a case may enter the arrears category once the underlying order attains finality or the appeal period expires, and the 30.06.2019 cut-off does not operate uniformly across every Rule 3 category. The circular was therefore considered to conform to the Scheme and the Act. Case-Laws Central Excise Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390129