https://www.taxtmi.com/caselaws?id=404023 For the Scheme, tax dues were treated as quantified if, before the cut-off date, there was a written communication of the duty payable or an admission of liability during inquiry, investigation or audit; exact mathematical precision was not required, so the declaration could not be rejected merely because the departmental computation came later. Where rejection of the declaration carried adverse civil consequences, natural justice required a hearing before the designated committee decided eligibility and relief, so summary rejection without hearing was unsustainable. The rejection order was set aside and the matter remitted for fresh consideration after giving the declarant an opportunity to be heard. en-us Thu, 11 Feb 2021 00:00:00 +0530 Mon, 02 Aug 2021 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404023 For the Scheme, tax dues were treated as quantified if, before the cut-off date, there was a written communication of the duty payable or an admission of liability during inquiry, investigation or audit; exact mathematical precision was not required, so the declaration could not be rejected merely because the departmental computation came later. Where rejection of the declaration carried adverse civil consequences, natural justice required a hearing before the designated committee decided eligibility and relief, so summary rejection without hearing was unsustainable. The rejection order was set aside and the matter remitted for fresh consideration after giving the declarant an opportunity to be heard. Case-Laws Service Tax Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404023