https://www.taxtmi.com/caselaws?id=411252 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, when a declarant disputes the estimated amount, the Designated Committee must consider the objections, record the points of difference, and give reasons if the objection is not accepted. A rejection that reduces claimed credit without explaining why the larger credit is denied is deficient, and the validity of the decision must be tested from the order itself, not from later explanations in a counter-affidavit. The article also notes the Board's clarification that persons facing service tax disputes on renting of immovable property may avail the Scheme, so the petitioner's credit claim required verification in accordance with law. en-us Wed, 11 Aug 2021 00:00:00 +0530 Tue, 19 Apr 2022 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411252 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, when a declarant disputes the estimated amount, the Designated Committee must consider the objections, record the points of difference, and give reasons if the objection is not accepted. A rejection that reduces claimed credit without explaining why the larger credit is denied is deficient, and the validity of the decision must be tested from the order itself, not from later explanations in a counter-affidavit. The article also notes the Board's clarification that persons facing service tax disputes on renting of immovable property may avail the Scheme, so the petitioner's credit claim required verification in accordance with law. Case-Laws Service Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411252