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    <description>SVLDRS allows filing declarations SCN-wise because a &quot;case&quot; is a show cause notice; an assessee may declare for an adjudicated SCN while leaving another unadjudicated SCN untouched. Declaring under the arrears category for the adjudicated SCN deems the existing appeal to be withdrawn, and no separate application to the appellate authority for withdrawal is necessary.</description>
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      <description>SVLDRS allows filing declarations SCN-wise because a &quot;case&quot; is a show cause notice; an assessee may declare for an adjudicated SCN while leaving another unadjudicated SCN untouched. Declaring under the arrears category for the adjudicated SCN deems the existing appeal to be withdrawn, and no separate application to the appellate authority for withdrawal is necessary.</description>
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