https://www.taxtmi.com/caselaws?id=778670 HC allowed the petition and held that SCNs issued before 30 June 2019 constitute tax dues under Section 123(b) of the SVLDR Scheme and the applicants are not ineligible under Section 125(1)(a). The court ruled redemption fine arising from seizure under the Central Excise Act is a consequence of non-payment of duty and falls within duty/penalty for the Scheme's purposes. Once duty is settled under the SVLDR Scheme, redemption fine is covered and a discharge certificate must be issued per Section 129, giving finality to the dispute. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 12:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778670 HC allowed the petition and held that SCNs issued before 30 June 2019 constitute tax dues under Section 123(b) of the SVLDR Scheme and the applicants are not ineligible under Section 125(1)(a). The court ruled redemption fine arising from seizure under the Central Excise Act is a consequence of non-payment of duty and falls within duty/penalty for the Scheme's purposes. Once duty is settled under the SVLDR Scheme, redemption fine is covered and a discharge certificate must be issued per Section 129, giving finality to the dispute. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778670