https://www.taxtmi.com/caselaws?id=393515 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unsustainable where it was passed without hearing the petitioner. The dispute turned on whether the dues were finally quantified or communicated by the cut-off date, and whether the petitioner's earlier admission of liability brought the case within the Scheme circular. The HC held that a fair hearing was required before final rejection, set aside the adverse order, and directed reconsideration afresh by a reasoned order after giving the petitioner an opportunity of hearing. en-us Wed, 11 Mar 2020 00:00:00 +0530 Wed, 02 Dec 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393515 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unsustainable where it was passed without hearing the petitioner. The dispute turned on whether the dues were finally quantified or communicated by the cut-off date, and whether the petitioner's earlier admission of liability brought the case within the Scheme circular. The HC held that a fair hearing was required before final rejection, set aside the adverse order, and directed reconsideration afresh by a reasoned order after giving the petitioner an opportunity of hearing. Case-Laws Central Excise Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393515