https://www.taxtmi.com/caselaws?id=419416 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on service tax liability being quantified in writing on or before 30 June 2019. Where search and investigation had taken place but the duty had not crystallised by the cut-off date, the scheme condition was not met and rejection of the declaration was valid. A writ petition filed after the scheme had expired could not be entertained to revive consideration under the scheme, so the refusal to interfere was sustained. en-us Wed, 23 Feb 2022 00:00:00 +0530 Fri, 21 Jun 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419416 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on service tax liability being quantified in writing on or before 30 June 2019. Where search and investigation had taken place but the duty had not crystallised by the cut-off date, the scheme condition was not met and rejection of the declaration was valid. A writ petition filed after the scheme had expired could not be entertained to revive consideration under the scheme, so the refusal to interfere was sustained. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419416