https://www.taxtmi.com/caselaws?id=764164 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a pre-deposit made against an earlier demand had to be deducted while computing the amount payable for a later, overlapping demand. The text states that the earlier payment was in excess of what was required for the first notice, and although that excess could not be treated as refundable, it could be adjusted to the extent permitted by Section 124(2). Because the later show cause notice substantially duplicated the earlier demand, insisting on further payment through Form SVLDRS-3 without giving credit for the excess deposit was not justified. en-us Wed, 18 Sep 2024 00:00:00 +0530 Sat, 04 Jan 2025 08:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764164 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a pre-deposit made against an earlier demand had to be deducted while computing the amount payable for a later, overlapping demand. The text states that the earlier payment was in excess of what was required for the first notice, and although that excess could not be treated as refundable, it could be adjusted to the extent permitted by Section 124(2). Because the later show cause notice substantially duplicated the earlier demand, insisting on further payment through Form SVLDRS-3 without giving credit for the excess deposit was not justified. Case-Laws Service Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764164