https://www.taxtmi.com/caselaws?id=412563 Eligibility under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 in enquiry, investigation or audit cases depends on departmental quantification of the duty payable on or before the statutory cut-off date. Quantified means a written communication by the Revenue specifying the amount due; a unilateral admission of liability by the assessee does not meet that requirement. On the facts described, the material showed only self-admitted liability and no departmental quantification, so the rejection of the scheme application was legally justified. en-us Thu, 16 Sep 2021 00:00:00 +0530 Mon, 14 Nov 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412563 Eligibility under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 in enquiry, investigation or audit cases depends on departmental quantification of the duty payable on or before the statutory cut-off date. Quantified means a written communication by the Revenue specifying the amount due; a unilateral admission of liability by the assessee does not meet that requirement. On the facts described, the material showed only self-admitted liability and no departmental quantification, so the rejection of the scheme application was legally justified. Case-Laws Service Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412563