https://www.taxtmi.com/caselaws?id=406531 Under the Sabka Vishwas (Legacy Dispute Resolution Scheme), eligible pre-deposits and disputed tax paid through input credit must be adjusted while computing the amount payable, because section 124(2) requires deduction of pre-deposit amounts and the scheme's circulars direct credit for such payments. The designated committee cannot ignore these credits or insist on extraneous procedures, such as requiring the credit to have been claimed through ST-3 returns, where the scheme is a self-contained code and the declaration form itself contemplates pre-deposit. Relief cannot be denied on the ground that the scheme is time-specific where the Board's clarification permits manual processing in appropriate cases. en-us Fri, 26 Feb 2021 00:00:00 +0530 Mon, 09 Aug 2021 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406531 Under the Sabka Vishwas (Legacy Dispute Resolution Scheme), eligible pre-deposits and disputed tax paid through input credit must be adjusted while computing the amount payable, because section 124(2) requires deduction of pre-deposit amounts and the scheme's circulars direct credit for such payments. The designated committee cannot ignore these credits or insist on extraneous procedures, such as requiring the credit to have been claimed through ST-3 returns, where the scheme is a self-contained code and the declaration form itself contemplates pre-deposit. Relief cannot be denied on the ground that the scheme is time-specific where the Board's clarification permits manual processing in appropriate cases. Case-Laws Service Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406531