https://www.taxtmi.com/caselaws?id=403914 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification was satisfied by a written pre-cut-off communication admitting or intimating the service tax liability, so the declaration could not be rejected for want of quantification before 30 June 2019. The Bombay HC also held that a declarant facing denial of scheme benefits must be given a hearing, because summary rejection without an opportunity to explain the claim violates natural justice and the scheme's object. The rejection order was therefore set aside and the matter remitted for reconsideration with a hearing and a speaking order. en-us Mon, 08 Feb 2021 00:00:00 +0530 Wed, 10 Feb 2021 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403914 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification was satisfied by a written pre-cut-off communication admitting or intimating the service tax liability, so the declaration could not be rejected for want of quantification before 30 June 2019. The Bombay HC also held that a declarant facing denial of scheme benefits must be given a hearing, because summary rejection without an opportunity to explain the claim violates natural justice and the scheme's object. The rejection order was therefore set aside and the matter remitted for reconsideration with a hearing and a speaking order. Case-Laws Service Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403914