https://www.taxtmi.com/caselaws?id=464579 HC held that amounts voluntarily remitted during an ongoing inquiry are not deductible under Section 124(2) of SVLDRS 2019 because that provision permits deduction only for pre-deposits or deposits made during an inquiry/investigation. Relief under Section 124(1)(e) is unavailable where tax dues arose from voluntary disclosure, and eligibility under Section 125(e) failed as quantification occurred after 30.06.2019. The appellant's voluntary payments therefore did not qualify for deduction or relief, and the appeal was dismissed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 05 Nov 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464579 HC held that amounts voluntarily remitted during an ongoing inquiry are not deductible under Section 124(2) of SVLDRS 2019 because that provision permits deduction only for pre-deposits or deposits made during an inquiry/investigation. Relief under Section 124(1)(e) is unavailable where tax dues arose from voluntary disclosure, and eligibility under Section 125(e) failed as quantification occurred after 30.06.2019. The appellant's voluntary payments therefore did not qualify for deduction or relief, and the appeal was dismissed. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464579