https://www.taxtmi.com/caselaws?id=399029 Under the Sabka Vishwas Scheme, enhancement of the declarant's payable amount in Form SVLDRS-3 without disclosure of the verification material and without a further hearing breached natural justice and was unsustainable. The competent authority was also required to decide the rectification application under the Scheme; its failure to pass a proper order did not satisfy the prescribed mechanism. Because the enhanced determination and rectification process were vitiated, Form SVLDRS-3 and the discharge certificate could not stand and were quashed, with the matter remitted for fresh consideration after hearing the declarant. en-us Fri, 25 Sep 2020 00:00:00 +0530 Wed, 30 Sep 2020 01:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399029 Under the Sabka Vishwas Scheme, enhancement of the declarant's payable amount in Form SVLDRS-3 without disclosure of the verification material and without a further hearing breached natural justice and was unsustainable. The competent authority was also required to decide the rectification application under the Scheme; its failure to pass a proper order did not satisfy the prescribed mechanism. Because the enhanced determination and rectification process were vitiated, Form SVLDRS-3 and the discharge certificate could not stand and were quashed, with the matter remitted for fresh consideration after hearing the declarant. Case-Laws Service Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399029