https://www.taxtmi.com/caselaws?id=402296 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the authorities were not bound to process multiple declarations in chronological order. Where the later declaration matched the duty quantification already reflected in the department's audit material, it was valid for the designated committee to act on that declaration and treat the earlier inconsistent declaration as redundant. The court found no jurisdictional error, illegality, or denial of hearing in this approach, and the challenge to the treatment of the earlier declaration failed in favour of the Revenue. en-us Thu, 10 Dec 2020 00:00:00 +0530 Tue, 18 Jan 2022 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402296 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the authorities were not bound to process multiple declarations in chronological order. Where the later declaration matched the duty quantification already reflected in the department's audit material, it was valid for the designated committee to act on that declaration and treat the earlier inconsistent declaration as redundant. The court found no jurisdictional error, illegality, or denial of hearing in this approach, and the challenge to the treatment of the earlier declaration failed in favour of the Revenue. Case-Laws Service Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402296