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    <title>2021 (4) TMI 792 - DELHI HIGH COURT</title>
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    <description>The petition concerned eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, turning on whether the petitioner had admitted its service tax liability before the cut-off date. It also raised whether rejection of the claim was made without affording a personal hearing, and the significance of the petitioner&#039;s communication dated 26.03.2019 and the subsequent show cause notice issued in September 2019. The HC directed the matter to be listed on a later date and required the respondents to place the relevant communications on record for further consideration.</description>
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      <description>The petition concerned eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, turning on whether the petitioner had admitted its service tax liability before the cut-off date. It also raised whether rejection of the claim was made without affording a personal hearing, and the significance of the petitioner&#039;s communication dated 26.03.2019 and the subsequent show cause notice issued in September 2019. The HC directed the matter to be listed on a later date and required the respondents to place the relevant communications on record for further consideration.</description>
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