https://www.taxtmi.com/caselaws?id=426595 Interest arising from delayed payment of tax dues was treated as an unsettled issue under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because High Court views differed on whether it falls within "amount of duty" or "amount in arrears". The HC did not decide the merits itself and directed the competent authority to examine the declarant's entitlement under the Scheme and issue a clarificatory circular or instruction to remove ambiguity. The authority was directed to complete the exercise within sixty days. en-us Fri, 05 Aug 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426595 Interest arising from delayed payment of tax dues was treated as an unsettled issue under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because High Court views differed on whether it falls within "amount of duty" or "amount in arrears". The HC did not decide the merits itself and directed the competent authority to examine the declarant's entitlement under the Scheme and issue a clarificatory circular or instruction to remove ambiguity. The authority was directed to complete the exercise within sixty days. Case-Laws Service Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426595