https://www.taxtmi.com/caselaws?id=407522 Under the Sabka Vishwas Scheme, a revision that enhances tax dues is not a mere clerical or arithmetical correction and requires prior notice and hearing; the revised quantification was therefore procedurally vulnerable. However, the petitioner's month-wise basis of computation was rejected because service tax returns were filed half-yearly and the Scheme's statutory formula, linked to the return filed under the relevant indirect tax enactment, governed the calculation. The writ petitions were treated as maintainable in light of the timely declarations and COVID-19 related extensions, but the substantive challenge failed except on the notice point. en-us Mon, 01 Mar 2021 00:00:00 +0530 Mon, 27 Sep 2021 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407522 Under the Sabka Vishwas Scheme, a revision that enhances tax dues is not a mere clerical or arithmetical correction and requires prior notice and hearing; the revised quantification was therefore procedurally vulnerable. However, the petitioner's month-wise basis of computation was rejected because service tax returns were filed half-yearly and the Scheme's statutory formula, linked to the return filed under the relevant indirect tax enactment, governed the calculation. The writ petitions were treated as maintainable in light of the timely declarations and COVID-19 related extensions, but the substantive challenge failed except on the notice point. Case-Laws Service Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407522