Relief under SVLDRS depends on amount in arrears of duty

Vassu Enterprises Vs Union of India (Jharkhand High Court)

Held that action of Designated Committee by first deducting the amount of deposit made by petitioners during enquiry, investigation or audit and, thereafter, extending relief to the petitioners by computing the amount of tax due on the outstanding amount, is not as per the mandate of the Scheme.

Facts-

Petitioner applied under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 201

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