https://www.taxtmi.com/caselaws?id=405690 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, amounts paid as pre-deposit and other non-appropriated deposits connected with the dispute had to be deducted while determining the amount payable. The Finance Act, 2019 required credit for eligible deposits at the stage of issuing the statement of amount payable, and the Scheme operated as a self-contained code, so the declarant was not required to pursue adjustment through the ordinary return process. Because the Designated Committee omitted material deposits reflected in the record, the estimate and consequential statement were unsustainable and had to be reworked with proper credit. en-us Wed, 17 Feb 2021 00:00:00 +0530 Mon, 27 Sep 2021 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405690 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, amounts paid as pre-deposit and other non-appropriated deposits connected with the dispute had to be deducted while determining the amount payable. The Finance Act, 2019 required credit for eligible deposits at the stage of issuing the statement of amount payable, and the Scheme operated as a self-contained code, so the declarant was not required to pursue adjustment through the ordinary return process. Because the Designated Committee omitted material deposits reflected in the record, the estimate and consequential statement were unsustainable and had to be reworked with proper credit. Case-Laws Service Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405690