https://www.taxtmi.com/caselaws?id=442903 Section 124(2) of the Finance Act, 2019 requires deduction of amounts already paid as pre-deposit or as deposits during enquiry, investigation or audit when computing the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Madras High Court noted that the petitioner had paid duty and interest before the show cause notice and before issuance of the SVLDRS statement, and held that the department could not refuse credit merely because the payments were not made under protest. The amount deposited was therefore required to be adjusted, and the refusal to grant such credit was unsustainable. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442903 Section 124(2) of the Finance Act, 2019 requires deduction of amounts already paid as pre-deposit or as deposits during enquiry, investigation or audit when computing the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Madras High Court noted that the petitioner had paid duty and interest before the show cause notice and before issuance of the SVLDRS statement, and held that the department could not refuse credit merely because the payments were not made under protest. The amount deposited was therefore required to be adjusted, and the refusal to grant such credit was unsustainable. Case-Laws Service Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442903