https://www.taxtmi.com/caselaws?id=415165 Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires deduction of any pre-deposit made during appellate proceedings while computing the amount payable. The High Court noted that the declarant had produced challans at the personal hearing and had sought consideration of the claimed pre-deposit, yet the estimate in Form SVLDRS-2 omitted that amount and the rejection order did not address the material placed before the Designated Committee. In these circumstances, a cryptic rejection ignoring relevant documents was liable to be set aside, and the declaration required fresh consideration under the scheme after verifying whether the payment related to the appeal dispute. en-us Wed, 01 Sep 2021 00:00:00 +0530 Mon, 29 Nov 2021 08:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415165 Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires deduction of any pre-deposit made during appellate proceedings while computing the amount payable. The High Court noted that the declarant had produced challans at the personal hearing and had sought consideration of the claimed pre-deposit, yet the estimate in Form SVLDRS-2 omitted that amount and the rejection order did not address the material placed before the Designated Committee. In these circumstances, a cryptic rejection ignoring relevant documents was liable to be set aside, and the declaration required fresh consideration under the scheme after verifying whether the payment related to the appeal dispute. Case-Laws Service Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415165