https://www.taxtmi.com/caselaws?id=765559 The HC held that the petitioner incorrectly filed under litigation category instead of Amount in Arrears category under the Sabka Vishwas Scheme 2019, as no appeal was pending on 30.06.2019. While the Designated Authority could revoke the discharge certificate due to misdeclaration, the petitioner remained entitled to scheme benefits upon paying the correct higher amount. The court quashed the recovery notice against directors' bank accounts, finding no provision under Finance Act 1994 to recover company dues from directors personally. The petition was disposed with directions for proper categorization and payment adjustment. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765559 The HC held that the petitioner incorrectly filed under litigation category instead of Amount in Arrears category under the Sabka Vishwas Scheme 2019, as no appeal was pending on 30.06.2019. While the Designated Authority could revoke the discharge certificate due to misdeclaration, the petitioner remained entitled to scheme benefits upon paying the correct higher amount. The court quashed the recovery notice against directors' bank accounts, finding no provision under Finance Act 1994 to recover company dues from directors personally. The petition was disposed with directions for proper categorization and payment adjustment. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765559