https://www.taxtmi.com/caselaws?id=781307 Under the Sabka Vishwas Scheme, the designated committee must verify a declarant's materials and the department's records before fixing the amount payable, and must deduct any proven pre-deposits or amounts recovered during inquiry, investigation, audit, or appellate proceedings. Where Form SVLDRS-3 was issued without examining the challans produced by the declarant and the recovery-related material reflected in the departmental notice, the determination was unsustainable to that extent. The Bombay High Court therefore quashed the impugned Form SVLDRS-3 insofar as it ignored those claimed deductions and directed fresh verification of the claim. en-us Mon, 03 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781307 Under the Sabka Vishwas Scheme, the designated committee must verify a declarant's materials and the department's records before fixing the amount payable, and must deduct any proven pre-deposits or amounts recovered during inquiry, investigation, audit, or appellate proceedings. Where Form SVLDRS-3 was issued without examining the challans produced by the declarant and the recovery-related material reflected in the departmental notice, the determination was unsustainable to that extent. The Bombay High Court therefore quashed the impugned Form SVLDRS-3 insofar as it ignored those claimed deductions and directed fresh verification of the claim. Case-Laws Service Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781307