https://www.taxtmi.com/caselaws?id=442172 Under Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, any amount paid as a pre-deposit in appellate proceedings must be deducted from the amount payable by the declarant. Where the assessee had made pre-deposits against the same indirect tax demand, the fact that part of the deposit was made through another commissionerate did not change its character as a pre-deposit. The statutory adjustment was not confined to deposits made within the local jurisdiction of the registered office, and the entire pre-deposit amount had to be fully credited while computing the scheme liability. The assessee's claim for full adjustment was therefore accepted. en-us Fri, 14 Jul 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442172 Under Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, any amount paid as a pre-deposit in appellate proceedings must be deducted from the amount payable by the declarant. Where the assessee had made pre-deposits against the same indirect tax demand, the fact that part of the deposit was made through another commissionerate did not change its character as a pre-deposit. The statutory adjustment was not confined to deposits made within the local jurisdiction of the registered office, and the entire pre-deposit amount had to be fully credited while computing the scheme liability. The assessee's claim for full adjustment was therefore accepted. Case-Laws Service Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442172