https://www.taxtmi.com/caselaws?id=404965 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on duty being quantified on or before 30 June 2019 in cases arising from enquiry or investigation. The term "quantified" was read to mean a written communication of the duty payable, and scheme circulars allowed a departmental letter or amount admitted during enquiry, investigation, or audit to qualify. A taxpayer's unilateral admission or self-computation, however, was not enough; the quantification had to be by the department. On that basis, a petitioner's letter admitting service tax liability did not satisfy the cut-off requirement, and rejection of the declaration was upheld. The challenge to the show cause notice was not entertained because statutory remedies were available. en-us Mon, 22 Feb 2021 00:00:00 +0530 Mon, 14 Nov 2022 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404965 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on duty being quantified on or before 30 June 2019 in cases arising from enquiry or investigation. The term "quantified" was read to mean a written communication of the duty payable, and scheme circulars allowed a departmental letter or amount admitted during enquiry, investigation, or audit to qualify. A taxpayer's unilateral admission or self-computation, however, was not enough; the quantification had to be by the department. On that basis, a petitioner's letter admitting service tax liability did not satisfy the cut-off requirement, and rejection of the declaration was upheld. The challenge to the show cause notice was not entertained because statutory remedies were available. Case-Laws Service Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404965