https://www.taxtmi.com/caselaws?id=396750 A taxpayer's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was challenged on the ground that Form SVLDRS-3 had been issued without a fair and effective personal hearing, particularly when the hearing date fell during the lockdown period. The Gujarat High Court treated the absence of a meaningful opportunity to explain the matter in person as a denial of fair hearing and quashed the impugned form. It declined to decide the substantive eligibility dispute under the Scheme and directed the designated authority to rehear the matter, verify the facts, and pass a fresh order in accordance with law. en-us Mon, 06 Jul 2020 00:00:00 +0530 Wed, 18 Nov 2020 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396750 A taxpayer's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was challenged on the ground that Form SVLDRS-3 had been issued without a fair and effective personal hearing, particularly when the hearing date fell during the lockdown period. The Gujarat High Court treated the absence of a meaningful opportunity to explain the matter in person as a denial of fair hearing and quashed the impugned form. It declined to decide the substantive eligibility dispute under the Scheme and directed the designated authority to rehear the matter, verify the facts, and pass a fresh order in accordance with law. Case-Laws Central Excise Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396750