Petition Dismissed: Court Upholds Order on CENVAT Credit Use Under Sabka Vishwas Scheme Due to Lack of Evidence.

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....The High Court dismissed the petition challenging the impugned order dated 27 January 2022 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The Court held that the petitioner failed to disprove the findings recorded in the impugned order regarding the utilization of CENVAT credit for payment of output service tax liability. The petitioner did not produce any legal provision or document to substantiate their claim that the CENVAT credit was utilized after 2018. The Court found no reason to interfere with the respondents' determination and approach, which was neither perverse nor unfair, and did not breach any legal provision. The petitioner's approach was deemed not candid or fair, and they failed to produce credible material to warrant interference with the factual findings in the impugned order.....