https://www.taxtmi.com/caselaws?id=397400 The Delhi HC treated "quantified" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as broadened by CBIC circulars and applied a liberal construction to legacy dispute resolution. Where audit proceedings were concluded before the cut-off date, the duty liability was communicated to the taxpayer, and the liability was admitted before 30 June 2019, the requirement of quantification was satisfied. On that basis, rejection of the declaration for alleged non-quantification was unsustainable. en-us Fri, 14 Aug 2020 00:00:00 +0530 Fri, 04 Dec 2020 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397400 The Delhi HC treated "quantified" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as broadened by CBIC circulars and applied a liberal construction to legacy dispute resolution. Where audit proceedings were concluded before the cut-off date, the duty liability was communicated to the taxpayer, and the liability was admitted before 30 June 2019, the requirement of quantification was satisfied. On that basis, rejection of the declaration for alleged non-quantification was unsustainable. Case-Laws Service Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397400