https://www.taxtmi.com/caselaws?id=401519 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a demand is treated as quantified when, on or before the cut-off date, there is a written communication or admitted liability showing the amount payable; formal adjudication is not a precondition. On that basis, the petitioner's declaration was held maintainable because the liability had been expressly admitted before 30.06.2019, and rejection on the ground of non-quantification was unsustainable. The objection that DGGI, Mumbai Zonal Unit was a necessary party was also rejected because its communications were only internal inputs in the decision-making process. The matter was remitted to the Designated Committee for fresh consideration after hearing the petitioner. en-us Tue, 08 Dec 2020 00:00:00 +0530 Thu, 29 Jul 2021 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401519 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a demand is treated as quantified when, on or before the cut-off date, there is a written communication or admitted liability showing the amount payable; formal adjudication is not a precondition. On that basis, the petitioner's declaration was held maintainable because the liability had been expressly admitted before 30.06.2019, and rejection on the ground of non-quantification was unsustainable. The objection that DGGI, Mumbai Zonal Unit was a necessary party was also rejected because its communications were only internal inputs in the decision-making process. The matter was remitted to the Designated Committee for fresh consideration after hearing the petitioner. Case-Laws Service Tax Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401519