https://www.taxtmi.com/caselaws?id=396448 Amounts already paid by a declarant as pre-deposit or deposit during enquiry, investigation, audit or appellate proceedings had to be deducted while computing the payable amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court held that Section 124(2) required proper adjustment of such sums before final quantification, and that the Designated Committee had not adequately considered the petitioner's case on the correct computation. Accordingly, Form SVLDRS-3 in its existing form was not sustainable, and the matter was remanded for fresh hearing and recomputation after the directed deposit. en-us Tue, 30 Jun 2020 00:00:00 +0530 Wed, 18 Nov 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396448 Amounts already paid by a declarant as pre-deposit or deposit during enquiry, investigation, audit or appellate proceedings had to be deducted while computing the payable amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court held that Section 124(2) required proper adjustment of such sums before final quantification, and that the Designated Committee had not adequately considered the petitioner's case on the correct computation. Accordingly, Form SVLDRS-3 in its existing form was not sustainable, and the matter was remanded for fresh hearing and recomputation after the directed deposit. Case-Laws Central Excise Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396448