https://www.taxtmi.com/caselaws?id=430210 Duty liability quantified during inquiry or investigation before the cut-off date satisfied the Scheme's eligibility condition, and the later issue of a show cause notice did not disqualify the declarants. The Court held that an admitted liability reflected in a reconciliation statement and recorded statement amounted to quantification for purposes of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioners were therefore eligible to declare under the Scheme and were entitled to issuance of Form-3 for payment of the balance amount. en-us Thu, 10 Nov 2022 00:00:00 +0530 Fri, 30 Jun 2023 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430210 Duty liability quantified during inquiry or investigation before the cut-off date satisfied the Scheme's eligibility condition, and the later issue of a show cause notice did not disqualify the declarants. The Court held that an admitted liability reflected in a reconciliation statement and recorded statement amounted to quantification for purposes of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioners were therefore eligible to declare under the Scheme and were entitled to issuance of Form-3 for payment of the balance amount. Case-Laws Service Tax Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430210