https://www.taxtmi.com/caselaws?id=423775 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee must verify the declaration, consider tax already discharged through utilised input credit where it relates to the disputed dues, and deduct amounts already paid while computing the payable settlement amount. The determination cannot stand if the adjustment claim is not examined and the taxpayer is not given a proper opportunity of hearing. The Madras HC set aside the settlement order and remitted the matter for fresh verification and redetermination under the Scheme. en-us Fri, 29 Apr 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423775 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Designated Committee must verify the declaration, consider tax already discharged through utilised input credit where it relates to the disputed dues, and deduct amounts already paid while computing the payable settlement amount. The determination cannot stand if the adjustment claim is not examined and the taxpayer is not given a proper opportunity of hearing. The Madras HC set aside the settlement order and remitted the matter for fresh verification and redetermination under the Scheme. Case-Laws Service Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423775