https://www.taxtmi.com/caselaws?id=429453 Amounts deposited under protest, including sums reflected as interest, had to be adjusted while computing relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court read the expression "any amount paid" broadly and held that deposits made during enquiry, investigation or audit did not lose their character because they were booked under different heads. As the payments were made before crystallisation of liability and before adjudication, they were required to be deducted in the Scheme statement. The Revenue's challenge to that computation therefore failed. en-us Mon, 17 Oct 2022 00:00:00 +0530 Sat, 29 Oct 2022 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429453 Amounts deposited under protest, including sums reflected as interest, had to be adjusted while computing relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court read the expression "any amount paid" broadly and held that deposits made during enquiry, investigation or audit did not lose their character because they were booked under different heads. As the payments were made before crystallisation of liability and before adjudication, they were required to be deducted in the Scheme statement. The Revenue's challenge to that computation therefore failed. Case-Laws Service Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429453