https://www.taxtmi.com/highlights?id=56994 Rejection of declaration under the SVLDRS - duty demand or duty liability admitted by the person - It is a settled proposition of law that when an authority relies upon a document, copy of the same should be made available to the aggrieved party so that the aggrieved party can respond to such document and effectively make its defence. Therefore, non-furnishing of report dated 20.02.2020 to the petitioners was in violation of the principles of natural justice which, therefore, vitiated the impugned decision taken. - HC en-us Thu, 04 Mar 2021 12:00:18 +0530 Thu, 04 Mar 2021 12:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56994 Rejection of declaration under the SVLDRS - duty demand or duty liability admitted by the person - It is a settled proposition of law that when an authority relies upon a document, copy of the same should be made available to the aggrieved party so that the aggrieved party can respond to such document and effectively make its defence. Therefore, non-furnishing of report dated 20.02.2020 to the petitioners was in violation of the principles of natural justice which, therefore, vitiated the impugned decision taken. - HC Highlights Service Tax Thu, 04 Mar 2021 12:00:18 +0530 https://www.taxtmi.com/highlights?id=56994