TaxTMI 
TaxTMI 
Legacy dispute resolution scheme
X X X X Extracts X X X X
X X X X Extracts X X X X
....egacy dispute resolution scheme<br> Query (Issue) Started By: - Adarsh Gupta Dated:- 19-12-2019 Last Reply Date:- 19-12-2019 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Let us suppose that....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a matter went upto CESTAT and thereafter was remanded back to the adjudicating authority. Assuming all other conditions for qualifying under LDRS were met will the matter be filed under litigation ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tegory or arrears category Reply By KASTURI SETHI: The Reply: What is the date of remand order by CESTAT ? What is the date of SCN in this case ? Reply By Adarsh Gupta: The Reply: Sir, date of re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mand back order is 22.03.2012 and date of SCN is 5/5/2009 Reply By KASTURI SETHI: The Reply: It is unbelievable that the de novo proceedings in this case have been pending adjudication for 8-9 years....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... !! Anyhow, as per the dates mentioned by you this case is covered under 'litigation category'. When CESTAT remands the case back to the original Adjudicating Authority (NOT to the Commissione....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r (Appeals), SCN is restored. To make it clearer, the demand was/is unconfirmed as on 30.6.19. Hence unconfirmed demand cannot be recovered and it cannot be called arrears. So you can file your declar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation under litigation category under SVLDRS, 2019.<br> Discussion Forum - Knowledge Sharing ....