https://www.taxtmi.com/caselaws?id=391386 The Arrears Category under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unavailable because the tax dues had not been assessed and adjudication remained pending. The Scheme, being beneficial legislation, was to be construed liberally to advance its object. On the material before the Court, the Revenue ed that the petitioners could instead proceed under the Voluntary Disclosure Category and assured consideration of the application despite objections arising from the form or particular columns. The claimed statutory block was therefore not sustainable, and the claim was to be processed under the Voluntary Disclosure Category in accordance with law. en-us Tue, 14 Jan 2020 00:00:00 +0530 Thu, 05 Nov 2020 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391386 The Arrears Category under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unavailable because the tax dues had not been assessed and adjudication remained pending. The Scheme, being beneficial legislation, was to be construed liberally to advance its object. On the material before the Court, the Revenue ed that the petitioners could instead proceed under the Voluntary Disclosure Category and assured consideration of the application despite objections arising from the form or particular columns. The claimed statutory block was therefore not sustainable, and the claim was to be processed under the Voluntary Disclosure Category in accordance with law. Case-Laws Central Excise Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391386