https://www.taxtmi.com/caselaws?id=403760 Under the legacy dispute resolution scheme, a written communication fixing duty liability before the cut-off date constitutes "quantification" for an audit-based declaration, making the declarant eligible. Where the committee's estimate matches the amount declared, issuance of Form SVLDRS-2 without a specific quantified variance is contrary to the statutory scheme. Rejection of the declaration without disclosing the actual basis of ineligibility and without a meaningful opportunity of hearing violates natural justice. The adverse communications were therefore set aside and the matter had to be reconsidered afresh after an effective hearing. en-us Wed, 27 Jan 2021 00:00:00 +0530 Mon, 08 Feb 2021 14:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403760 Under the legacy dispute resolution scheme, a written communication fixing duty liability before the cut-off date constitutes "quantification" for an audit-based declaration, making the declarant eligible. Where the committee's estimate matches the amount declared, issuance of Form SVLDRS-2 without a specific quantified variance is contrary to the statutory scheme. Rejection of the declaration without disclosing the actual basis of ineligibility and without a meaningful opportunity of hearing violates natural justice. The adverse communications were therefore set aside and the matter had to be reconsidered afresh after an effective hearing. Case-Laws Service Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403760