https://www.taxtmi.com/caselaws?id=770667 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 extends to textile cess disputes covered through Section 122(b)(x) of the Finance (No. 2) Act, 2019. Even where a pending appeal before the Textiles Committee Appellate Tribunal does not qualify as an "appellate forum" under Section 121(f), the declaration cannot be rejected if the tax liability arises from a show-cause notice issued before 30 June 2019 and the dues fall within Section 123(b). The Scheme must be applied consistently with its remedial object of settling old indirect tax disputes, and relief under Section 124(1)(a) follows upon proper quantification and payment. The rejection of Form SVLDRS-1 on the forum ground alone was unsustainable. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770667 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 extends to textile cess disputes covered through Section 122(b)(x) of the Finance (No. 2) Act, 2019. Even where a pending appeal before the Textiles Committee Appellate Tribunal does not qualify as an "appellate forum" under Section 121(f), the declaration cannot be rejected if the tax liability arises from a show-cause notice issued before 30 June 2019 and the dues fall within Section 123(b). The Scheme must be applied consistently with its remedial object of settling old indirect tax disputes, and relief under Section 124(1)(a) follows upon proper quantification and payment. The rejection of Form SVLDRS-1 on the forum ground alone was unsustainable. Case-Laws Service Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770667