https://www.taxtmi.com/caselaws?id=795389 Redemption fine imposed in lieu of confiscation falls within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme's exclusion provisions do not list confiscation of goods or liability to redemption fine as a bar to filing a declaration. As redemption fine is inseparable from the recoverable duty demand, a declaration cannot be rejected merely because it includes redemption fine. This interpretation supports the Scheme's objective of resolving legacy indirect-tax disputes and renders departmental exclusion of redemption fine inconsistent with the statutory framework. en-us Sat, 18 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795389 Redemption fine imposed in lieu of confiscation falls within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme's exclusion provisions do not list confiscation of goods or liability to redemption fine as a bar to filing a declaration. As redemption fine is inseparable from the recoverable duty demand, a declaration cannot be rejected merely because it includes redemption fine. This interpretation supports the Scheme's objective of resolving legacy indirect-tax disputes and renders departmental exclusion of redemption fine inconsistent with the statutory framework. Case-Laws GST Sat, 18 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795389