https://www.taxtmi.com/caselaws?id=435506 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, amounts already lying with the Revenue in excess of the appeal pre-deposit could be counted toward compliance with the liability computed at 50% of the disputed demand. The Court treated the additional sum in the Central Government treasury as money already deposited, capable of being accounted for whether paid as pre-deposit or as tax, and found no basis to exclude it from the scheme computation. The Revenue's challenge therefore failed, and the excess deposit was held adjustable for determining whether the assessee had satisfied the scheme liability. en-us Wed, 25 Jan 2023 00:00:00 +0530 Thu, 19 Oct 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435506 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, amounts already lying with the Revenue in excess of the appeal pre-deposit could be counted toward compliance with the liability computed at 50% of the disputed demand. The Court treated the additional sum in the Central Government treasury as money already deposited, capable of being accounted for whether paid as pre-deposit or as tax, and found no basis to exclude it from the scheme computation. The Revenue's challenge therefore failed, and the excess deposit was held adjustable for determining whether the assessee had satisfied the scheme liability. Case-Laws Service Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435506