https://www.taxtmi.com/caselaws?id=410819 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, pre-deposits and other qualifying payments linked to the same dispute must be deducted when computing the amount payable. Section 124(2) of the Finance Act, 2019 requires adjustment of amounts paid at appellate, enquiry, investigation, or audit stages, and Board circulars also recognise deposits made after a show cause notice, including amounts paid under protest or not yet appropriated. The Scheme's own mechanism governs such adjustment, and the absence of credit through ST-3 returns does not defeat the claim. On these principles, the Designated Committee's restrictive estimate and statement were set aside for reconsideration. en-us Fri, 19 Feb 2021 00:00:00 +0530 Tue, 10 Aug 2021 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410819 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, pre-deposits and other qualifying payments linked to the same dispute must be deducted when computing the amount payable. Section 124(2) of the Finance Act, 2019 requires adjustment of amounts paid at appellate, enquiry, investigation, or audit stages, and Board circulars also recognise deposits made after a show cause notice, including amounts paid under protest or not yet appropriated. The Scheme's own mechanism governs such adjustment, and the absence of credit through ST-3 returns does not defeat the claim. On these principles, the Designated Committee's restrictive estimate and statement were set aside for reconsideration. Case-Laws Service Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410819