https://www.taxtmi.com/caselaws?id=411809 A valid declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was required to be processed on the basis of the category and dues existing on the declaration date. The first declaration, filed under the litigation category, remained operative despite a later adjudication order, and the Designated Committee had to compute tax dues and issue the final statement accordingly. A subsequent declaration under the arrears category could not displace the earlier declaration where the statutory cut-off and conditions for arrears were not met. The later demand based on the second declaration was treated as without jurisdiction, while the adjudication order itself was not interfered with at that stage. en-us Thu, 26 Aug 2021 00:00:00 +0530 Wed, 02 Mar 2022 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411809 A valid declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was required to be processed on the basis of the category and dues existing on the declaration date. The first declaration, filed under the litigation category, remained operative despite a later adjudication order, and the Designated Committee had to compute tax dues and issue the final statement accordingly. A subsequent declaration under the arrears category could not displace the earlier declaration where the statutory cut-off and conditions for arrears were not met. The later demand based on the second declaration was treated as without jurisdiction, while the adjudication order itself was not interfered with at that stage. Case-Laws Central Excise Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411809