https://www.taxtmi.com/caselaws?id=408902 The remand directing the designated Committee under the Sabka Vishwas scheme to reconsider the matter after granting personal hearing was upheld because the dispute turned on unresolved factual material, including whether the amount said to have been paid had been properly considered and whether the opening and closing balance discrepancies affected the demand. No legal infirmity in the direction was shown, so interference in appeal was declined. The Committee was permitted to decide the matter within the stipulated time, even though the scheme had ended. en-us Tue, 08 Jun 2021 00:00:00 +0530 Thu, 24 Jun 2021 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408902 The remand directing the designated Committee under the Sabka Vishwas scheme to reconsider the matter after granting personal hearing was upheld because the dispute turned on unresolved factual material, including whether the amount said to have been paid had been properly considered and whether the opening and closing balance discrepancies affected the demand. No legal infirmity in the direction was shown, so interference in appeal was declined. The Committee was permitted to decide the matter within the stipulated time, even though the scheme had ended. Case-Laws Service Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408902