https://www.taxtmi.com/caselaws?id=432799 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration in the arrears category cannot be rejected merely because the department later contemplated or filed an appeal. The Designated Committee's role is limited to verifying the declaration and computing the amount payable within the statutory scheme; it has no authority to deny relief on a ground not supported by the scheme text. Where no appeal was pending on the relevant cut-off date and the matter otherwise fell within arrears, the declaration could not be shifted into the litigation category solely because a departmental appeal was filed later. The rejection was therefore unsustainable as beyond jurisdiction. en-us Wed, 04 Jan 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432799 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration in the arrears category cannot be rejected merely because the department later contemplated or filed an appeal. The Designated Committee's role is limited to verifying the declaration and computing the amount payable within the statutory scheme; it has no authority to deny relief on a ground not supported by the scheme text. Where no appeal was pending on the relevant cut-off date and the matter otherwise fell within arrears, the declaration could not be shifted into the litigation category solely because a departmental appeal was filed later. The rejection was therefore unsustainable as beyond jurisdiction. Case-Laws Service Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432799