https://www.taxtmi.com/caselaws?id=423638 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the designated committee to verify the correctness of a declarant's claim using both the declaration and the department's records. That verification includes checking whether amounts claimed as already paid were in fact paid, including by reversal or adjustment of CENVAT credit, and such sums must be considered while computing the amount payable under the Scheme. The process is intended to determine the correct settlement amount and not to become an appellate examination of the underlying dispute. Fresh determination must be based on relevant records and documents, with a personal hearing where required. en-us Mon, 06 Jun 2022 00:00:00 +0530 Tue, 06 Dec 2022 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423638 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the designated committee to verify the correctness of a declarant's claim using both the declaration and the department's records. That verification includes checking whether amounts claimed as already paid were in fact paid, including by reversal or adjustment of CENVAT credit, and such sums must be considered while computing the amount payable under the Scheme. The process is intended to determine the correct settlement amount and not to become an appellate examination of the underlying dispute. Fresh determination must be based on relevant records and documents, with a personal hearing where required. Case-Laws Service Tax Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423638