https://www.taxtmi.com/caselaws?id=390184 Rejection of an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on the ground that the tax dues were not "quantified" under Section 121(r) of the Finance Act (No. 2), 2019 cannot stand where it was passed without hearing the applicant. A quasi-judicial authority must follow natural justice before passing an adverse order, including giving a fair opportunity to explain earlier communications and payments relied on to show quantification. The rejection was therefore liable to be quashed and the matter remitted for fresh consideration after hearing the petitioner. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 22 Jun 2022 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390184 Rejection of an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on the ground that the tax dues were not "quantified" under Section 121(r) of the Finance Act (No. 2), 2019 cannot stand where it was passed without hearing the applicant. A quasi-judicial authority must follow natural justice before passing an adverse order, including giving a fair opportunity to explain earlier communications and payments relied on to show quantification. The rejection was therefore liable to be quashed and the matter remitted for fresh consideration after hearing the petitioner. Case-Laws Service Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390184