https://www.taxtmi.com/caselaws?id=433441 Written admission or communication of duty liability during enquiry or investigation before the statutory cut-off date constitutes quantification under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; formal adjudication or a show cause notice is unnecessary. The declaration therefore qualified for consideration under the Scheme. Rejection after issuance of Form SVLDRS-2 showing nil payable amount could not stand where it was not effectively communicated and the declarant lacked a meaningful opportunity to address adverse material. The rejection and consequential notice were quashed, with directions to process the declaration and issue the appropriate SVLDRS forms after hearing the declarant. en-us Fri, 27 Jan 2023 00:00:00 +0530 Wed, 14 Jun 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433441 Written admission or communication of duty liability during enquiry or investigation before the statutory cut-off date constitutes quantification under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; formal adjudication or a show cause notice is unnecessary. The declaration therefore qualified for consideration under the Scheme. Rejection after issuance of Form SVLDRS-2 showing nil payable amount could not stand where it was not effectively communicated and the declarant lacked a meaningful opportunity to address adverse material. The rejection and consequential notice were quashed, with directions to process the declaration and issue the appropriate SVLDRS forms after hearing the declarant. Case-Laws Service Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433441