https://www.taxtmi.com/caselaws?id=404626 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "quantified" means a written communication fixing the duty liability on or before the cut-off date; a demand letter or admission during enquiry, investigation, or audit is sufficient, and a show cause notice or adjudication is not required. The relevant communication here was treated as having quantified the service tax dues before 30 June 2019, so ineligibility on that ground was not justified. The rejection of the declaration was also held unsustainable because no effective opportunity of hearing was given before adverse rejection, contrary to natural justice. The matter was remitted for fresh consideration after hearing the declarant. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404626 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "quantified" means a written communication fixing the duty liability on or before the cut-off date; a demand letter or admission during enquiry, investigation, or audit is sufficient, and a show cause notice or adjudication is not required. The relevant communication here was treated as having quantified the service tax dues before 30 June 2019, so ineligibility on that ground was not justified. The rejection of the declaration was also held unsustainable because no effective opportunity of hearing was given before adverse rejection, contrary to natural justice. The matter was remitted for fresh consideration after hearing the declarant. Case-Laws Service Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404626