Sabka Vishwas Scheme Inapplicable: Amount Not in ST-3 Returns, Deadline Passed, Pre-Demand Deposits Not Considered.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. - That apart, the last date of payment under SVLDR Scheme was 30.06.2020 which has expired. - That apart, adjustment of the amount deposited prior to the issuance of the demand-cum-show cause notice may be adjustable against the demand confirmed by the order in original but it cannot be adjusted for the purposes of determination of amount under the SVLDR Scheme. - HC....