https://www.taxtmi.com/caselaws?id=403744 Liability admitted and quantified before the 30 June 2019 cutoff satisfied the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requirement for the investigation, enquiry or audit category, because quantification includes written communication of duty demand and an admission of liability during investigation or enquiry. The declarant's statement admitting service tax liability, acknowledged by the department, was sufficient quantification, so the declaration was wrongly treated as ineligible. A rejection affecting eligibility and civil consequences could not be made without giving the declarant a hearing; summary rejection breached natural justice. The rejection was set aside and the declaration was remanded for reconsideration with a hearing and a fresh speaking order. en-us Tue, 02 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403744 Liability admitted and quantified before the 30 June 2019 cutoff satisfied the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requirement for the investigation, enquiry or audit category, because quantification includes written communication of duty demand and an admission of liability during investigation or enquiry. The declarant's statement admitting service tax liability, acknowledged by the department, was sufficient quantification, so the declaration was wrongly treated as ineligible. A rejection affecting eligibility and civil consequences could not be made without giving the declarant a hearing; summary rejection breached natural justice. The rejection was set aside and the declaration was remanded for reconsideration with a hearing and a fresh speaking order. Case-Laws Service Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403744