https://www.taxtmi.com/caselaws?id=434913 Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required quantification of service tax dues by the department before the cut-off date; a unilateral admission by the assessee was not enough, so the petitioner could not claim the Scheme benefit. The petitioner's letter only indicated liability during investigation and did not amount to departmental quantification, and the rejection of its declaration was therefore valid. No breach of natural justice arose because the petitioner did not seek a personal hearing and the rejection was based on the Scheme's automated process and the materials furnished by the petitioner. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434913 Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required quantification of service tax dues by the department before the cut-off date; a unilateral admission by the assessee was not enough, so the petitioner could not claim the Scheme benefit. The petitioner's letter only indicated liability during investigation and did not amount to departmental quantification, and the rejection of its declaration was therefore valid. No breach of natural justice arose because the petitioner did not seek a personal hearing and the rejection was based on the Scheme's automated process and the materials furnished by the petitioner. Case-Laws Service Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434913