https://www.taxtmi.com/caselaws?id=424752 In voluntary disclosure under the Sabka Vishwas scheme, "tax dues" were read to mean only the outstanding duty remaining after crediting amounts already paid before the scheme commenced. The Court rejected a construction that would treat discharged liability as still payable, holding that such an approach would be unreasonable and would permit collection without authority of law. It further held that the designated committee had to take the petitioner's pre-deposits into account and issue a fresh SVLDRS-3 statement. The impugned statement was set aside and the matter remitted for redetermination after giving credit for prior payments. en-us Wed, 06 Jul 2022 00:00:00 +0530 Wed, 16 Nov 2022 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424752 In voluntary disclosure under the Sabka Vishwas scheme, "tax dues" were read to mean only the outstanding duty remaining after crediting amounts already paid before the scheme commenced. The Court rejected a construction that would treat discharged liability as still payable, holding that such an approach would be unreasonable and would permit collection without authority of law. It further held that the designated committee had to take the petitioner's pre-deposits into account and issue a fresh SVLDRS-3 statement. The impugned statement was set aside and the matter remitted for redetermination after giving credit for prior payments. Case-Laws Service Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424752