SVLDRS Scheme describes total amount of duty as outstanding duty alone

B-Earth & Spire (India) Pvt. Ltd. Vs Union of India (Delhi High Court) Conclusion: Total amount of duty in clause (d) of section 123 of the 2019 Act, for SVLDRS, could only mean the total amount of outstanding duty payable by a declarant making voluntary disclosure, as it could never have been intended by the legislature that the revenue would collect and/or recover tax liability which had already been discharged by the declarant. Held: Assessee-company admitted the total tax liability concerning the relevant period and the fact that a substantial part of the same i.e., nearly 88%, had bee...