https://www.taxtmi.com/caselaws?id=801028 Declarations under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, rejected solely because the disclosed amount differs from departmental records should be reconsidered where the declarant accepts the liability quantified in the show-cause notice as final and undertakes not to contest it. The Scheme is intended to settle eligible legacy tax disputes. For recalculation under the Scheme, the show-cause notice amount is to be treated as the final liability after the declarant receives an opportunity to present its case. This permits settlement despite a mismatch between the declared amount and departmental records. en-us Thu, 08 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801028 Declarations under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, rejected solely because the disclosed amount differs from departmental records should be reconsidered where the declarant accepts the liability quantified in the show-cause notice as final and undertakes not to contest it. The Scheme is intended to settle eligible legacy tax disputes. For recalculation under the Scheme, the show-cause notice amount is to be treated as the final liability after the declarant receives an opportunity to present its case. This permits settlement despite a mismatch between the declared amount and departmental records. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801028