https://www.taxtmi.com/caselaws?id=408044 Where a claimant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme produced further material supporting a higher amount of pre-deposit or other eligible credit, the designated authority was required to verify the claim fairly, consider the written submissions and documents, and grant a personal hearing. A mechanical restriction of the credit amount on a limited record was impermissible. The Karnataka High Court therefore set aside Form SVLDRS-2 and Form SVLDRS-3 and remitted the matter for fresh re-working of the statement in accordance with the scheme and the materials produced. en-us Wed, 24 Mar 2021 00:00:00 +0530 Sat, 26 Oct 2024 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408044 Where a claimant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme produced further material supporting a higher amount of pre-deposit or other eligible credit, the designated authority was required to verify the claim fairly, consider the written submissions and documents, and grant a personal hearing. A mechanical restriction of the credit amount on a limited record was impermissible. The Karnataka High Court therefore set aside Form SVLDRS-2 and Form SVLDRS-3 and remitted the matter for fresh re-working of the statement in accordance with the scheme and the materials produced. Case-Laws Service Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408044