https://www.taxtmi.com/caselaws?id=434154 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, any amount already paid as pre-deposit in appellate proceedings or as deposit during inquiry, investigation or audit must be deducted while determining the amount payable under section 124(2). The designated committee was required to examine the supporting record, including challans and appellate material, before fixing liability and could not deny statutory credit merely for want of a narrow proof assessment. The objection based on section 130 did not override the duty to first determine the correct deductible amount. The authorities were therefore directed to re-examine the material and decide entitlement to deduction of the amount claimed. en-us Wed, 01 Feb 2023 00:00:00 +0530 Sat, 18 Feb 2023 06:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434154 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, any amount already paid as pre-deposit in appellate proceedings or as deposit during inquiry, investigation or audit must be deducted while determining the amount payable under section 124(2). The designated committee was required to examine the supporting record, including challans and appellate material, before fixing liability and could not deny statutory credit merely for want of a narrow proof assessment. The objection based on section 130 did not override the duty to first determine the correct deductible amount. The authorities were therefore directed to re-examine the material and decide entitlement to deduction of the amount claimed. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434154