https://www.taxtmi.com/caselaws?id=417663 An order issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 that records payments claimed by the taxpayer but gives no reasons for refusing to adjust those payments is a non-speaking, unreasoned order showing lack of application of mind. In such a situation, the certificate cannot be sustained and the matter requires fresh consideration after taking the claimed payments into account. The proper course is to set aside the certificate and any consequential recovery action, and remit the dispute for reconsideration in accordance with law after granting an opportunity of personal hearing and submission of documents or objections. en-us Thu, 18 Nov 2021 00:00:00 +0530 Sat, 29 Jan 2022 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417663 An order issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 that records payments claimed by the taxpayer but gives no reasons for refusing to adjust those payments is a non-speaking, unreasoned order showing lack of application of mind. In such a situation, the certificate cannot be sustained and the matter requires fresh consideration after taking the claimed payments into account. The proper course is to set aside the certificate and any consequential recovery action, and remit the dispute for reconsideration in accordance with law after granting an opportunity of personal hearing and submission of documents or objections. Case-Laws Service Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417663