https://www.taxtmi.com/caselaws?id=422313 For the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, liability admitted during inquiry or investigation and reflected in departmental records before the cut-off date may amount to prior quantification, supporting consideration of the declaration under the scheme. The note also states that rejection of such a declaration without giving the taxpayer an opportunity of hearing is inconsistent with fair procedure. On that basis, the rejection order was set aside and the matter remitted for fresh decision on the declaration after hearing the petitioners. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 06 Mar 2023 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422313 For the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, liability admitted during inquiry or investigation and reflected in departmental records before the cut-off date may amount to prior quantification, supporting consideration of the declaration under the scheme. The note also states that rejection of such a declaration without giving the taxpayer an opportunity of hearing is inconsistent with fair procedure. On that basis, the rejection order was set aside and the matter remitted for fresh decision on the declaration after hearing the petitioners. Case-Laws Service Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422313