https://www.taxtmi.com/caselaws?id=413937 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues are eligible where the duty amount was quantified on or before 30.06.2019, and rejection is not justified merely because quantification was disputed if the record shows timely quantification. Here, the audit report showed quantification on 04.06.2019, and the revenue did not controvert it. The rejection of the declaration on the ground of non-quantification by the cut-off date was therefore unsustainable, and the application had to be reconsidered afresh in accordance with law. en-us Wed, 15 Sep 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413937 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues are eligible where the duty amount was quantified on or before 30.06.2019, and rejection is not justified merely because quantification was disputed if the record shows timely quantification. Here, the audit report showed quantification on 04.06.2019, and the revenue did not controvert it. The rejection of the declaration on the ground of non-quantification by the cut-off date was therefore unsustainable, and the application had to be reconsidered afresh in accordance with law. Case-Laws Service Tax Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413937