https://www.taxtmi.com/caselaws?id=417402 SVLDRS eligibility under the enquiry or investigation category may be established where duty liability was quantified before the cut-off date through a recorded admission, supported by contemporaneous workings and subsequent payments. Quantification does not require completion of investigation or issuance of a show-cause notice. Rejection of a declaration without a personal hearing breaches principles of natural justice because it exposes the declarant to continuing investigation and liability. Declarations proposed for rejection require an opportunity to explain their validity, and the matter must be reconsidered under the Scheme with consequential action. en-us Fri, 21 Jan 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417402 SVLDRS eligibility under the enquiry or investigation category may be established where duty liability was quantified before the cut-off date through a recorded admission, supported by contemporaneous workings and subsequent payments. Quantification does not require completion of investigation or issuance of a show-cause notice. Rejection of a declaration without a personal hearing breaches principles of natural justice because it exposes the declarant to continuing investigation and liability. Declarations proposed for rejection require an opportunity to explain their validity, and the matter must be reconsidered under the Scheme with consequential action. Case-Laws Service Tax Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417402