https://www.taxtmi.com/caselaws?id=398950 Declarations under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 were not barred merely because an enquiry or investigation was pending in another matter; the Section 125 exclusion had to be applied case-wise to the specific declaration, and the petitioner's declarations related to periods before verification proceedings began. The petitioner's returns and revised statements, filed before those proceedings, disclosed the service tax liability in writing and therefore constituted quantified duty within the Scheme's definition. The rejection of the declarations was set aside and the designated committee was directed to reconsider the matter after hearing the petitioner, while the revenue remained free to reopen any discharge certificate if false particulars were later found. en-us Wed, 26 Aug 2020 00:00:00 +0530 Thu, 11 Feb 2021 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398950 Declarations under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 were not barred merely because an enquiry or investigation was pending in another matter; the Section 125 exclusion had to be applied case-wise to the specific declaration, and the petitioner's declarations related to periods before verification proceedings began. The petitioner's returns and revised statements, filed before those proceedings, disclosed the service tax liability in writing and therefore constituted quantified duty within the Scheme's definition. The rejection of the declarations was set aside and the designated committee was directed to reconsider the matter after hearing the petitioner, while the revenue remained free to reopen any discharge certificate if false particulars were later found. Case-Laws Service Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398950