𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 – 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗙𝗼𝗿 𝗦𝗮𝗯𝗸𝗮 𝗩𝗶𝘀𝗵𝘄𝗮𝘀 𝗦𝗰𝗵𝗲𝗺𝗲, 𝗧𝗵𝗲 𝗧𝗮𝘅 𝗗𝘂𝗲𝘀 𝗰𝗼𝗻𝗳𝗶𝗿𝗺𝗲𝗱 𝗯𝘆 𝗢𝗿𝗶𝗴𝗶𝗻𝗮𝗹 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝘀𝗵𝗮𝗹𝗹 𝗯𝗲 𝘁𝗵𝗲 𝗯𝗮𝘀𝗶𝘀 𝗳𝗼𝗿 𝗗𝗲𝘁𝗲𝗿𝗺𝗶𝗻𝗶𝗻𝗴 𝗧𝗮𝘅 𝗗𝘂𝗲𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: ax dues confirmed by the original authority are considered for the Sabka Vishwas Scheme, overriding the Designated Committee's determination.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Jainsons, represented by Mukesh Jain, Proprietor 𝗜𝘀𝘀𝘂𝗲: Whether the demand of Central Excise Duty of Rs. 1,11,35,419/- is valid for determining dues under the Sabka Vishwas Scheme. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: On 11th December 2009, a raid led to goods' seizure, and a show-cause notice confirmed a demand of Rs. 1.11 crore.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court ruled that the tax dues confirmed in the original order of Rs. 1,11,35,419/- should be considered for the Sabka Vishwas Scheme. Emphasizing a liberal interpretation of the Scheme, the Court directed the Respondent to issue a fresh form based on the original confirmed dues, setting aside the previous determination.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Mukesh Jain Proprietor of M/s Jainsons vs. Union of India – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 November 2022 📜 The ruling confirms that the tax dues confirmed by the original authority are the basis for the Sabka Vishwas Scheme.