https://www.taxtmi.com/caselaws?id=411252 Reasoned decision-making under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the Designated Committee to address a declarant's objections to an estimated amount and record the points of difference and reasons where claimed payment credit is refused. Credit claimed for payments allegedly made by lessees was reduced without explaining the basis for rejecting the balance. Reasons supplied later in a counter-affidavit cannot cure omissions in the original administrative decision, whose validity must be assessed from the reasons recorded in it. Service tax disputes concerning renting of immovable property may fall within the Scheme, subject to verification. The claim for payment credit required fresh hearing and a reasoned determination. 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 Reasoned decision-making under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the Designated Committee to address a declarant's objections to an estimated amount and record the points of difference and reasons where claimed payment credit is refused. Credit claimed for payments allegedly made by lessees was reduced without explaining the basis for rejecting the balance. Reasons supplied later in a counter-affidavit cannot cure omissions in the original administrative decision, whose validity must be assessed from the reasons recorded in it. Service tax disputes concerning renting of immovable property may fall within the Scheme, subject to verification. The claim for payment credit required fresh hearing and a reasoned determination. Case-Laws Service Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411252