https://www.taxtmi.com/caselaws?id=401090 Duty liability admitted in a recorded statement and acknowledged by the department before 30.06.2019 was treated as quantified tax dues under the Sabka Vishwas scheme, making the declarant eligible in the investigation or enquiry category; rejection on non-quantification was therefore unjustified. The document also states that summary rejection of a declaration as ineligible, without notice or hearing, was inconsistent with the scheme and with natural justice because adverse civil consequences followed. On that basis, the declaration had to be reconsidered afresh after granting due hearing, and the impugned rejection could not stand. en-us Thu, 26 Nov 2020 00:00:00 +0530 Tue, 15 Jun 2021 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401090 Duty liability admitted in a recorded statement and acknowledged by the department before 30.06.2019 was treated as quantified tax dues under the Sabka Vishwas scheme, making the declarant eligible in the investigation or enquiry category; rejection on non-quantification was therefore unjustified. The document also states that summary rejection of a declaration as ineligible, without notice or hearing, was inconsistent with the scheme and with natural justice because adverse civil consequences followed. On that basis, the declaration had to be reconsidered afresh after granting due hearing, and the impugned rejection could not stand. Case-Laws Service Tax Thu, 26 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401090