https://www.taxtmi.com/caselaws?id=433396 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, "tax dues" must be read in accordance with the statutory definition and not treated as interchangeable with only the duty component. Where the disputed liability in appeal comprises duty together with interest, the amount already deposited by the declarant must be assessed against the entire disputed demand. A prior deposit that covers the disputed liability cannot be confined to duty alone for insisting on further payment. On that basis, the additional demand was unsustainable and the Scheme application was to be processed without requiring any further deposit. en-us Tue, 24 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 09:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433396 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, "tax dues" must be read in accordance with the statutory definition and not treated as interchangeable with only the duty component. Where the disputed liability in appeal comprises duty together with interest, the amount already deposited by the declarant must be assessed against the entire disputed demand. A prior deposit that covers the disputed liability cannot be confined to duty alone for insisting on further payment. On that basis, the additional demand was unsustainable and the Scheme application was to be processed without requiring any further deposit. Case-Laws Service Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433396