Petition Dismissed: Court Upholds Order on CENVAT Credit Use Under Sabka Vishwas Scheme Due to Lack of Evidence.

The High Court dismissed a petition challenging an order dated January 27, 2022, under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner failed to disprove the findings regarding the use of CENVAT credit for service tax liability payments. The court noted the absence of legal provisions or documents supporting the petitioner's claim of post-2018 CENVAT credit utilization. It found no basis to challenge the respondents' determination, which was deemed fair and legally sound. The petitioner's approach lacked candor and fairness, failing to present credible evidence to contest the order's factual findings. .....

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