https://www.taxtmi.com/caselaws?id=409182 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected mechanically because the scheme contemplated a hearing before any final determination affecting liability. The designated committee's rejection without affording an opportunity of hearing was inconsistent with the statutory procedure and principles of natural justice. The rejection was therefore set aside, and the matter was remitted for fresh consideration after giving the declarant a hearing and deciding the claim in accordance with law. en-us Thu, 10 Jun 2021 00:00:00 +0530 Thu, 01 Jul 2021 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409182 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected mechanically because the scheme contemplated a hearing before any final determination affecting liability. The designated committee's rejection without affording an opportunity of hearing was inconsistent with the statutory procedure and principles of natural justice. The rejection was therefore set aside, and the matter was remitted for fresh consideration after giving the declarant a hearing and deciding the claim in accordance with law. Case-Laws Service Tax Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409182