https://www.taxtmi.com/caselaws?id=409623 Rejection of a declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 could not stand where it was made by a one-line non-speaking order and the record showed prior quantification of duty for Scheme purposes. The Court read the Scheme's quantification requirement with the CBIC circular, noting that in enquiry or investigation matters, a written communication or an admission recorded during investigation could constitute quantification if made on or before 30 June 2019. As the petitioner's recorded statement indicated an admitted duty liability, the designated committee had to examine the disputed amount and the petitioner's SSI status and then pass a reasoned order. The rejection was set aside and the matter remanded for fresh consideration. en-us Fri, 02 Jul 2021 00:00:00 +0530 Tue, 13 Jul 2021 10:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409623 Rejection of a declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 could not stand where it was made by a one-line non-speaking order and the record showed prior quantification of duty for Scheme purposes. The Court read the Scheme's quantification requirement with the CBIC circular, noting that in enquiry or investigation matters, a written communication or an admission recorded during investigation could constitute quantification if made on or before 30 June 2019. As the petitioner's recorded statement indicated an admitted duty liability, the designated committee had to examine the disputed amount and the petitioner's SSI status and then pass a reasoned order. The rejection was set aside and the matter remanded for fresh consideration. Case-Laws Service Tax Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409623