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    <title>2021 (12) TMI 618 - MADRAS HIGH COURT</title>
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    <description>Under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, an apparent error in the committee-issued form incorrectly showed a balance service tax liability despite the tax already paid having been accepted. The respondents later filed a counter-affidavit accepting the petitioner&#039;s stand and stating that no further tax was payable in relation to the proceedings. As that admission removed any surviving dispute, the Madras HC held that the petitioner was entitled to the discharge certificate sought under the scheme.</description>
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      <description>Under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, an apparent error in the committee-issued form incorrectly showed a balance service tax liability despite the tax already paid having been accepted. The respondents later filed a counter-affidavit accepting the petitioner&#039;s stand and stating that no further tax was payable in relation to the proceedings. As that admission removed any surviving dispute, the Madras HC held that the petitioner was entitled to the discharge certificate sought under the scheme.</description>
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