https://www.taxtmi.com/caselaws?id=403518 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the designated committee had to independently verify a declarant's claimed pre-deposits on the basis of the declaration, supporting documents and departmental records, rather than mechanically relying only on the order-in-original. The committee was required to consider materials such as challans, accountant's certificate and affidavit, and to pass a reasoned determination. Where the claimed amounts were excluded without full verification or adequate reasons, the process was incomplete and prejudicial. The impugned disallowance was therefore set aside and the matter remanded for fresh consideration after hearing the declarant and issuing a speaking order. en-us Thu, 28 Jan 2021 00:00:00 +0530 Wed, 16 Jun 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403518 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the designated committee had to independently verify a declarant's claimed pre-deposits on the basis of the declaration, supporting documents and departmental records, rather than mechanically relying only on the order-in-original. The committee was required to consider materials such as challans, accountant's certificate and affidavit, and to pass a reasoned determination. Where the claimed amounts were excluded without full verification or adequate reasons, the process was incomplete and prejudicial. The impugned disallowance was therefore set aside and the matter remanded for fresh consideration after hearing the declarant and issuing a speaking order. Case-Laws Service Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403518