https://www.taxtmi.com/caselaws?id=402440 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on whether the tax liability had been quantified before 30.06.2019. The Court examined whether pre-show-cause communications and the offence report amounted to quantification under Section 121(r), but found that the declaration in Form SVLDRS-1 itself treated the later show cause notice as the source of the demand. On that material, prior quantification was not established, and the rejection of the declaration could not be disturbed. The writ challenge therefore failed, with no entitlement to relief under the Scheme. en-us Mon, 14 Dec 2020 00:00:00 +0530 Sat, 02 Jan 2021 09:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402440 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on whether the tax liability had been quantified before 30.06.2019. The Court examined whether pre-show-cause communications and the offence report amounted to quantification under Section 121(r), but found that the declaration in Form SVLDRS-1 itself treated the later show cause notice as the source of the demand. On that material, prior quantification was not established, and the rejection of the declaration could not be disturbed. The writ challenge therefore failed, with no entitlement to relief under the Scheme. Case-Laws Service Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402440