https://www.taxtmi.com/caselaws?id=765559 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration mistakenly filed in the litigation category was required to be treated as one in the amount in arrears category because no appeal was pending on 30.06.2019. The discharge certificate was not sustained in the form issued, but the declarant remained entitled to Scheme relief on payment of the correct amount after adjustment of pre-deposit, with the corrected deficit and interest. The Court also held that recovery of a company's dues by attaching the directors' personal bank accounts under Section 87 of the Finance Act, 1994 was without jurisdiction, as the statute did not authorise such personal recovery. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765559 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration mistakenly filed in the litigation category was required to be treated as one in the amount in arrears category because no appeal was pending on 30.06.2019. The discharge certificate was not sustained in the form issued, but the declarant remained entitled to Scheme relief on payment of the correct amount after adjustment of pre-deposit, with the corrected deficit and interest. The Court also held that recovery of a company's dues by attaching the directors' personal bank accounts under Section 87 of the Finance Act, 1994 was without jurisdiction, as the statute did not authorise such personal recovery. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765559