https://www.taxtmi.com/caselaws?id=765199 The Gujarat HC ruled in favor of the petitioner challenging the designated committee's action under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The court held that the petitioner's case fell under "amount in arrears" category rather than "litigation category" since no appeal was filed before 30.06.2019 against the original order demanding Rs. 32,27,856 for unpaid service tax. The committee mechanically issued Form SVLDRS-3 without proper consideration. The petitioner was entitled to pay only 60% of tax dues under the scheme, having already deposited Rs. 31,32,551.60. The committee's demand for a higher amount was set aside and petition was allowed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765199 The Gujarat HC ruled in favor of the petitioner challenging the designated committee's action under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The court held that the petitioner's case fell under "amount in arrears" category rather than "litigation category" since no appeal was filed before 30.06.2019 against the original order demanding Rs. 32,27,856 for unpaid service tax. The committee mechanically issued Form SVLDRS-3 without proper consideration. The petitioner was entitled to pay only 60% of tax dues under the scheme, having already deposited Rs. 31,32,551.60. The committee's demand for a higher amount was set aside and petition was allowed. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765199