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2023 (3) TMI 642 - MADHYA PRADESH HIGH COURTRejection of application filed under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - rejection on the ground that the same pertains to deposit of only interest and not tax dues as per Section 123 of The Finance Act (No.2), 2019 and thus no relief can be granted purely for the amount of interest u/S 124 of the said Act - HELD THAT:- The Instructions dated 06.10.2022 issued by the Central Board of Indirect Taxes and Customs in specific terms clarified that the expression “Tax Dues” would include cases where interest has been demanded by a show cause notice or order in original. Revenue needs to revisit the claim of the petitioner - The Designated Committee (SVLDRS) under “Sabka Vishwas Legacy Dispute Resolution Scheme 2019”/respondent No.1 is directed to reconsider the claim of petitioner and pass appropriate orders within 60 days in accordance with law keeping into account the instructions issued by Central Board of Indirect Taxes and Customs. Petition allowed.
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