https://www.taxtmi.com/caselaws?id=434432 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, section 124(2) requires that any amount paid during enquiry, investigation or audit be deducted while computing the amount payable in the discharge statement. The deduction is not limited by the head under which the deposit was recorded, so sums shown as interest or penalty during investigation must still be given credit. The declarant was therefore entitled to recalculation of the payable amount after adjustment of the investigation-stage deposits, and the discharge statement could not exclude them. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434432 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, section 124(2) requires that any amount paid during enquiry, investigation or audit be deducted while computing the amount payable in the discharge statement. The deduction is not limited by the head under which the deposit was recorded, so sums shown as interest or penalty during investigation must still be given credit. The declarant was therefore entitled to recalculation of the payable amount after adjustment of the investigation-stage deposits, and the discharge statement could not exclude them. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434432