https://www.taxtmi.com/caselaws?id=403519 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the designated committee must exercise its discretion on adjournments consistently with natural justice and afford an effective hearing where the estimated liability exceeds the declared amount. A hearing fixed during the COVID-19 lockdown could not realistically be treated as the final opportunity, and another date ought to have been granted. Because the impugned statement was issued without that meaningful hearing and without furnishing the adverse material relied upon, the decision was vitiated. The order was quashed and the matter remanded for fresh consideration with a hearing and a speaking order. en-us Thu, 28 Jan 2021 00:00:00 +0530 Wed, 28 Jul 2021 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403519 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the designated committee must exercise its discretion on adjournments consistently with natural justice and afford an effective hearing where the estimated liability exceeds the declared amount. A hearing fixed during the COVID-19 lockdown could not realistically be treated as the final opportunity, and another date ought to have been granted. Because the impugned statement was issued without that meaningful hearing and without furnishing the adverse material relied upon, the decision was vitiated. The order was quashed and the matter remanded for fresh consideration with a hearing and a speaking order. Case-Laws Service Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403519