Treat Interest paid prior to SCN as pre-deposit for SVLDR Scheme: HC

Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court) The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application for waiver under ‘Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019’ which was issued under Section 24 of the Finance Act. The High Court of Punjab and Haryana in the case of Schlumberger Solutions Pvt. Ltd. (supra) taking in...