https://www.taxtmi.com/caselaws?id=762509 For Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues were to be computed by reference to the disputed amount in the pending appeal, and the Court held that the CENVAT credit component could not be excluded by re-opening the merits of the confirmed demand. The declarants had treated the full adjudicated demand as the disputed tax amount, so the Designated Committee's computation was upheld. The Court also declined to interfere with the payment timeline or extend relief where the amount in Form SVLDRS-3 was not paid within the prescribed or extended period, finding no basis to compel acceptance of a lower amount through writ jurisdiction. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762509 For Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues were to be computed by reference to the disputed amount in the pending appeal, and the Court held that the CENVAT credit component could not be excluded by re-opening the merits of the confirmed demand. The declarants had treated the full adjudicated demand as the disputed tax amount, so the Designated Committee's computation was upheld. The Court also declined to interfere with the payment timeline or extend relief where the amount in Form SVLDRS-3 was not paid within the prescribed or extended period, finding no basis to compel acceptance of a lower amount through writ jurisdiction. Case-Laws Service Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762509