https://www.taxtmi.com/caselaws?id=303871 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 without a hearing was held unsustainable because the Scheme required compliance with Section 127 and the principles of natural justice before any higher payable amount was determined. The Court noted that the designated committee could not reject the declaration mechanically where civil consequences followed from the decision. The matter had to be reconsidered after giving the declarant an opportunity of hearing. en-us Tue, 22 Jun 2021 00:00:00 +0530 Sun, 21 Aug 2022 19:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303871 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 without a hearing was held unsustainable because the Scheme required compliance with Section 127 and the principles of natural justice before any higher payable amount was determined. The Court noted that the designated committee could not reject the declaration mechanically where civil consequences followed from the decision. The matter had to be reconsidered after giving the declarant an opportunity of hearing. Case-Laws Service Tax Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303871