https://www.taxtmi.com/caselaws?id=799099 Section 126 of the Finance (No. 2) Act, 2019, read with Rule 6 of the Sabka Vishwas (Legacy Dispute Resolution Scheme) Rules, 2019, requires the Designated Committee to verify departmental records, the declarant's disclosure, and supporting material before determining the amount payable. The Scheme provides specified relief on tax dues, subject to its conditions, and does not permit refunds. Materially inconsistent Forms SVLDRS-3 issued on the same date, without verification of disclosed payments and documentary evidence, cannot support a valid determination. A fresh determination requires complete verification of the declaration and supporting records. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799099 Section 126 of the Finance (No. 2) Act, 2019, read with Rule 6 of the Sabka Vishwas (Legacy Dispute Resolution Scheme) Rules, 2019, requires the Designated Committee to verify departmental records, the declarant's disclosure, and supporting material before determining the amount payable. The Scheme provides specified relief on tax dues, subject to its conditions, and does not permit refunds. Materially inconsistent Forms SVLDRS-3 issued on the same date, without verification of disclosed payments and documentary evidence, cannot support a valid determination. A fresh determination requires complete verification of the declaration and supporting records. Case-Laws Service Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799099