https://www.taxtmi.com/caselaws?id=430805 For computing tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a remand order did not automatically revive the entire show cause notice demand where the reduced figure in the order-in-original had attained finality and the taxpayer had already succeeded on the corrected computation. The Court held that the Scheme had to be construed liberally so the taxpayer would not be placed in a worse position because of de novo proceedings, and the Designated Committee could not rely on the higher proposed demand in the show cause notice. The computation was therefore required to be based on the amount confirmed in the order-in-original. en-us Tue, 22 Nov 2022 00:00:00 +0530 Mon, 24 Jul 2023 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430805 For computing tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a remand order did not automatically revive the entire show cause notice demand where the reduced figure in the order-in-original had attained finality and the taxpayer had already succeeded on the corrected computation. The Court held that the Scheme had to be construed liberally so the taxpayer would not be placed in a worse position because of de novo proceedings, and the Designated Committee could not rely on the higher proposed demand in the show cause notice. The computation was therefore required to be based on the amount confirmed in the order-in-original. Case-Laws Service Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430805