https://www.taxtmi.com/caselaws?id=448128 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues for relief purposes were to be computed with reference to the crystallised liability confirmed in the order-in-original, not the higher figure in the show cause notice. Because the adjudicated duty remained within the Scheme's monetary threshold and the matter related to pending litigation, the declarant qualified for 70% relief under Clause 124. The respondent's attempt to base computation on the larger proposed demand was unsustainable, and the correct Scheme benefit had to be granted on the amount finally confirmed in adjudication. en-us Tue, 09 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448128 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues for relief purposes were to be computed with reference to the crystallised liability confirmed in the order-in-original, not the higher figure in the show cause notice. Because the adjudicated duty remained within the Scheme's monetary threshold and the matter related to pending litigation, the declarant qualified for 70% relief under Clause 124. The respondent's attempt to base computation on the larger proposed demand was unsustainable, and the correct Scheme benefit had to be granted on the amount finally confirmed in adjudication. Case-Laws Service Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448128