https://www.taxtmi.com/caselaws?id=425867 Credit for an alleged pre-show-cause payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be reopened where the adjudicating authority had already found that the challans did not prove payment against the demand and that no ST-3 return or correspondence supported appropriation. That finding had attained finality because it was not challenged in appeal. The Bombay HC therefore held that the petitioner could not seek a fresh determination by the designated committee on the same question, and remand was unwarranted. The challenge to the SVLDRS form failed. en-us Mon, 25 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425867 Credit for an alleged pre-show-cause payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be reopened where the adjudicating authority had already found that the challans did not prove payment against the demand and that no ST-3 return or correspondence supported appropriation. That finding had attained finality because it was not challenged in appeal. The Bombay HC therefore held that the petitioner could not seek a fresh determination by the designated committee on the same question, and remand was unwarranted. The challenge to the SVLDRS form failed. Case-Laws Service Tax Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425867