https://www.taxtmi.com/caselaws?id=763564 Amounts deposited during investigation toward the disputed tax liability had to be credited while computing the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, because the deposit was later appropriated against the liability in the order-in-original. The Designated Committee erred by treating only the appeal pre-deposit as relevant and by issuing Form SVLDRS-3 on an incorrect computation. Correcting that mistake did not amount to extending the Scheme time limit, as the issue was recalculation of dues rather than a belated payment. The tax dues were therefore required to be recomputed after giving credit for the earlier deposit, and discharge followed on payment of the corrected amount. en-us Wed, 11 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763564 Amounts deposited during investigation toward the disputed tax liability had to be credited while computing the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, because the deposit was later appropriated against the liability in the order-in-original. The Designated Committee erred by treating only the appeal pre-deposit as relevant and by issuing Form SVLDRS-3 on an incorrect computation. Correcting that mistake did not amount to extending the Scheme time limit, as the issue was recalculation of dues rather than a belated payment. The tax dues were therefore required to be recomputed after giving credit for the earlier deposit, and discharge followed on payment of the corrected amount. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763564