https://www.taxtmi.com/caselaws?id=402675 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee must verify the record and deduct actual tax already deposited before computing the relief payable. The Karnataka HC noted that the declarant had made an undisputed payment before the relevant date, while the later disputed demand arose from a different quantified liability. SVLDRS-2 and SVLDRS-3 issued by relying only on the amount shown in the appeal memorandum, without accounting for the recorded deposit, were therefore unsustainable. The declarant was entitled to have the actual payment considered and to receive the consequential discharge certificate. en-us Mon, 21 Dec 2020 00:00:00 +0530 Wed, 28 Jul 2021 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402675 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee must verify the record and deduct actual tax already deposited before computing the relief payable. The Karnataka HC noted that the declarant had made an undisputed payment before the relevant date, while the later disputed demand arose from a different quantified liability. SVLDRS-2 and SVLDRS-3 issued by relying only on the amount shown in the appeal memorandum, without accounting for the recorded deposit, were therefore unsustainable. The declarant was entitled to have the actual payment considered and to receive the consequential discharge certificate. Case-Laws Service Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402675