https://www.taxtmi.com/caselaws?id=780611 A tax demand based solely on an SVLDRS-1 disclosure, without independent verification of services, records, or taxable value, cannot be sustained where the show-cause notice itself lacks a factual foundation beyond that declaration. The commentary explains that the statutory settlement scheme requires designated verification and issuance of discharge certificate, and that an adjudication or remand cannot be used to rebuild the case by introducing a fresh factual basis outside the notice. A remand for de novo adjudication in such circumstances is impermissible because the demand must stand or fall on the allegations made in the show-cause notice. The impugned order was therefore set aside. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780611 A tax demand based solely on an SVLDRS-1 disclosure, without independent verification of services, records, or taxable value, cannot be sustained where the show-cause notice itself lacks a factual foundation beyond that declaration. The commentary explains that the statutory settlement scheme requires designated verification and issuance of discharge certificate, and that an adjudication or remand cannot be used to rebuild the case by introducing a fresh factual basis outside the notice. A remand for de novo adjudication in such circumstances is impermissible because the demand must stand or fall on the allegations made in the show-cause notice. The impugned order was therefore set aside. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780611