https://www.taxtmi.com/caselaws?id=448816 A pending statutory appeal filed within limitation before the CESTAT meant the matter fell within the Scheme's litigation category, not "arrears". The designated committee was required to compute the payable amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on the basis of Section 124(1)(a)(ii), with fifty per cent of the tax dues where the amount exceeded fifty lakhs, and after giving credit for pre-deposits already made during investigation. The computation in Form SVLDRS-3 was therefore incorrect because it did not extend the benefit of such deduction, and the declaration had to be processed on the correct litigation basis with reduced payable amount. en-us Thu, 18 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 21:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448816 A pending statutory appeal filed within limitation before the CESTAT meant the matter fell within the Scheme's litigation category, not "arrears". The designated committee was required to compute the payable amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on the basis of Section 124(1)(a)(ii), with fifty per cent of the tax dues where the amount exceeded fifty lakhs, and after giving credit for pre-deposits already made during investigation. The computation in Form SVLDRS-3 was therefore incorrect because it did not extend the benefit of such deduction, and the declaration had to be processed on the correct litigation basis with reduced payable amount. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448816