Amount Determined by Adjudicating Authority in Original Order is Eligible for SVLDR Scheme

Jyoti Plastic Works Pvt. Ltd. Vs Union of India and others (Bombay High Court) The issue under consideration is whether in SVLDR scheme we need to show the amount mentioned in the show cause-cum-demand notice or the amount determined by the adjudicating authority in the original order? High Court states that, the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme. A declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaratio...