https://www.taxtmi.com/caselaws?id=426303 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, relief is to be computed on the statutory tax dues first, and any pre-deposit or deposit made during enquiry, investigation, audit or appellate proceedings is to be deducted only when issuing the payable statement. The Scheme's text controls the computation, and a circular cannot redefine tax dues or require prior adjustment of deposited amounts before grant of relief. The Court held that the impugned circular was inconsistent with Sections 123 and 124(2) to the extent it treated the net outstanding balance as the base for relief, and it was ineffective to that extent. en-us Thu, 04 Aug 2022 00:00:00 +0530 Fri, 08 Sep 2023 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426303 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, relief is to be computed on the statutory tax dues first, and any pre-deposit or deposit made during enquiry, investigation, audit or appellate proceedings is to be deducted only when issuing the payable statement. The Scheme's text controls the computation, and a circular cannot redefine tax dues or require prior adjustment of deposited amounts before grant of relief. The Court held that the impugned circular was inconsistent with Sections 123 and 124(2) to the extent it treated the net outstanding balance as the base for relief, and it was ineffective to that extent. Case-Laws Service Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426303