https://www.taxtmi.com/caselaws?id=401484 The Sabka Vishwas scheme was treated as a complete code for settling legacy indirect tax disputes. Relief under section 124 had to be computed on the amount of tax dues reflected in the amount in arrears under the underlying order, and pre-deposits already made were required to be deducted when determining the amount payable under section 127. On that construction, the circular dated 25.09.2019 and the SVLDRS-3 statement were consistent with the statutory scheme, and no breach of section 124(1)(c) or section 124(2) was shown. en-us Wed, 25 Nov 2020 00:00:00 +0530 Wed, 09 Dec 2020 10:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401484 The Sabka Vishwas scheme was treated as a complete code for settling legacy indirect tax disputes. Relief under section 124 had to be computed on the amount of tax dues reflected in the amount in arrears under the underlying order, and pre-deposits already made were required to be deducted when determining the amount payable under section 127. On that construction, the circular dated 25.09.2019 and the SVLDRS-3 statement were consistent with the statutory scheme, and no breach of section 124(1)(c) or section 124(2) was shown. Case-Laws Service Tax Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401484