https://www.taxtmi.com/caselaws?id=410767 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be rejected mechanically solely because the show cause notice was issued after 30 June 2019. The Bombay HC noted that clarificatory Circular No. 1074/07/2019-CX required the authority to examine whether the case could still fall within the arrears category if the circular's conditions were met. As the rejection showed no application of mind and gave no reasons on eligibility, the matter was directed for fresh consideration by the Central Board of Indirect Taxes and Customs on the facts placed before it. en-us Tue, 03 Aug 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410767 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be rejected mechanically solely because the show cause notice was issued after 30 June 2019. The Bombay HC noted that clarificatory Circular No. 1074/07/2019-CX required the authority to examine whether the case could still fall within the arrears category if the circular's conditions were met. As the rejection showed no application of mind and gave no reasons on eligibility, the matter was directed for fresh consideration by the Central Board of Indirect Taxes and Customs on the facts placed before it. Case-Laws Service Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410767