https://www.taxtmi.com/caselaws?id=298287 The court set aside the order rejecting the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, emphasizing the principles of natural justice. The court held that the petitioner's acknowledgment of a slightly higher service tax liability before the cut-off date made them eligible under the scheme, criticizing the rejection based solely on the quantification date. The matter was remanded to the respondents for reconsideration, with directions to provide a hearing to the petitioner and issue a reasoned decision within six weeks. en-us Thu, 07 Jan 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298287 The court set aside the order rejecting the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, emphasizing the principles of natural justice. The court held that the petitioner's acknowledgment of a slightly higher service tax liability before the cut-off date made them eligible under the scheme, criticizing the rejection based solely on the quantification date. The matter was remanded to the respondents for reconsideration, with directions to provide a hearing to the petitioner and issue a reasoned decision within six weeks. Case-Laws Service Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298287