https://www.taxtmi.com/caselaws?id=756296 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, redemption fine could not be insisted on as a precondition for settlement because tax dues are confined to the defined duty components and the Scheme's immunity structure covers further duty, interest and penalty once the prescribed amount is paid. Declarations filed under the enquiry or investigation category were not disqualified where the duty had already been quantified before the cutoff date, so the recorded enquiry did not defeat eligibility. The partners' declarations also could not fail once the firm's rejection was found unsustainable, and the authorities were directed to process the declarations and issue the consequential settlement forms. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 20:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756296 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, redemption fine could not be insisted on as a precondition for settlement because tax dues are confined to the defined duty components and the Scheme's immunity structure covers further duty, interest and penalty once the prescribed amount is paid. Declarations filed under the enquiry or investigation category were not disqualified where the duty had already been quantified before the cutoff date, so the recorded enquiry did not defeat eligibility. The partners' declarations also could not fail once the firm's rejection was found unsustainable, and the authorities were directed to process the declarations and issue the consequential settlement forms. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756296