Payment Credit under SVLDR Scheme Cannot Be Denied for Accounting Head Mismatch

Opal Energy Solution Pvt. Ltd. Vs Designated Committee under the Sabka Vishwas (Madras High Court) The case concerns a writ petition challenging the computation of tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner sought to quash the statement issued in Form SVLDRS-3 dated 27.12.2019 and requested that payments made between March and July 2008 be considered while determining the payable amount under the scheme. The dispute originated from a show cause notice dated 21.05.2007 raising a duty demand of ₹2,22,93,244. The petitioner approached the Settlemen...