https://www.taxtmi.com/caselaws?id=425563 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 turns on whether the declarant was subject to an enquiry, investigation or audit and whether the duty involved had not been quantified by 30 June 2019. Quantification was treated as a written communication of duty payable, including admission of liability during audit and audit reports, so the relevant date was not confined to the later final audit report. Because the audit material showed admission of liability and draft audit material had been prepared by June 2019, the rejection based only on the date of the final audit report was incorrect, and the declaration remained eligible under the scheme. en-us Mon, 11 Jul 2022 00:00:00 +0530 Wed, 24 May 2023 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425563 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 turns on whether the declarant was subject to an enquiry, investigation or audit and whether the duty involved had not been quantified by 30 June 2019. Quantification was treated as a written communication of duty payable, including admission of liability during audit and audit reports, so the relevant date was not confined to the later final audit report. Because the audit material showed admission of liability and draft audit material had been prepared by June 2019, the rejection based only on the date of the final audit report was incorrect, and the declaration remained eligible under the scheme. Case-Laws Service Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425563