TMI Blog2022 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... n for all amounts which are, according to parties, payable to revenue. Just because the amounts payable would have come under the different categories does not mean the party should be made to pay something more than what would have been paid if a consolidated Application was filed. This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s impugning the Form No.3 issued by the designated committee, viz., Respondent No.5, under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) holding that Petitioner had to pay a sum of Rs.38,41,637/- under SVLDRS. It is Petitioner s case that no amount is payable and for that relies on Form SVLDRS-1 that Petitioner had filed. 2. Having heard Mr. Ashwini Kumar and Mr. Jetly, the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,46,759/- 60% of arrears 2,18,704/- 13.04.2016 14,81,476/- 60% of arrears 5,92,590/- 11539463/- 65,18,031/- 3. A fourth show cause notice came to be issued to Petitioner on 28th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, a party is entitled to file a consolidated declaration for all amounts which are, according to parties, payable to revenue. Just because the amounts payable would have come under the different categories does not mean the party should be made to pay something more than what would have been paid if a consolidated Application was filed. 6. This scheme is for recovery of duty as also to recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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