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2023 (8) TMI 1151 - MADRAS HIGH COURTSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Adjustment of amount paid in excess of predeposit - HELD THAT:- Under Section 124(2) of the SVLDRS, 2019 makes it clear that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant. Thus, the petitioner is entitled for adjustment of the entire amount of Rs. 5,53,937/- [ Rs. 2,37,403 + Rs. 3,16,535/-] that was pre-deposited at the time of filing of appeal before Customs, Excise and Service Tax Appellate Tribunal (CESTAT). This writ petition deserves to be allowed. It is accordingly allowed.
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