https://www.taxtmi.com/caselaws?id=768753 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declarant who had already filed ST-3 returns admitting duty payable but unpaid could not switch to the voluntary-disclosure route to obtain a more favourable computation on inconsistent particulars. The Scheme distinguishes arrears from voluntary disclosure, and relief for arrears is tied to the duty admitted in the return. A discharge certificate is generally conclusive, but if the declaration is founded on false or incorrect particulars, the statutory exception permits the Department to disregard the declaration and proceed under the applicable enactment; the impugned demand and order were therefore left undisturbed, with liberty to pursue the statutory appellate remedy. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 12 Apr 2025 14:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768753 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declarant who had already filed ST-3 returns admitting duty payable but unpaid could not switch to the voluntary-disclosure route to obtain a more favourable computation on inconsistent particulars. The Scheme distinguishes arrears from voluntary disclosure, and relief for arrears is tied to the duty admitted in the return. A discharge certificate is generally conclusive, but if the declaration is founded on false or incorrect particulars, the statutory exception permits the Department to disregard the declaration and proceed under the applicable enactment; the impugned demand and order were therefore left undisturbed, with liberty to pursue the statutory appellate remedy. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768753