https://www.taxtmi.com/caselaws?id=300645 A pending appeal against rejection of rectification under the Finance Act, 1994 was treated as part of the same continuing dispute, because the rectification order modified and merged with the original adjudication order and remained appealable. The Court held that the terms "order" and "appellate forum" in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 were wide enough to cover that composite dispute, and that a pending appeal on 30 June 2019 satisfied the litigation-category requirement. Applying a liberal construction as a beneficial settlement scheme, the declaration was eligible under the litigation category, not the arrears category, and the contrary view was quashed with remand for fresh consideration. en-us Tue, 08 Feb 2022 00:00:00 +0530 Wed, 11 Jun 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300645 A pending appeal against rejection of rectification under the Finance Act, 1994 was treated as part of the same continuing dispute, because the rectification order modified and merged with the original adjudication order and remained appealable. The Court held that the terms "order" and "appellate forum" in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 were wide enough to cover that composite dispute, and that a pending appeal on 30 June 2019 satisfied the litigation-category requirement. Applying a liberal construction as a beneficial settlement scheme, the declaration was eligible under the litigation category, not the arrears category, and the contrary view was quashed with remand for fresh consideration. Case-Laws Service Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300645