https://www.taxtmi.com/caselaws?id=396420 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be sustained where it was issued without affording a hearing and without considering the declarant's contention on prior quantification. The Delhi HC found the decision-making process procedurally unfair and incomplete because the petitioner's stand was not examined before rejection. The rejection was therefore set aside and the matter remanded for fresh hearing and reconsideration, while the substantive eligibility question was left open. en-us Thu, 02 Jul 2020 00:00:00 +0530 Sat, 04 Jul 2020 10:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396420 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be sustained where it was issued without affording a hearing and without considering the declarant's contention on prior quantification. The Delhi HC found the decision-making process procedurally unfair and incomplete because the petitioner's stand was not examined before rejection. The rejection was therefore set aside and the matter remanded for fresh hearing and reconsideration, while the substantive eligibility question was left open. Case-Laws Service Tax Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396420