https://www.taxtmi.com/caselaws?id=438005 The dominant issue was whether service tax "tax dues" were "quantified" on or before 30.06.2019 so as to qualify for relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 despite a pending investigation. The HC held that the Scheme is intended to have a broad sweep, and s.123(c) covers pending enquiry/investigation/audit where the duty payable stands quantified by departmental communication or the declarant's admitted computation accepted in substance by the department. As liability for two periods was quantified/admitted before 30.06.2019, the petitioner was eligible; rejection on the ground that investigation was not concluded was set aside and the writ was allowed. en-us Mon, 15 May 2023 00:00:00 +0530 Thu, 08 Jan 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438005 The dominant issue was whether service tax "tax dues" were "quantified" on or before 30.06.2019 so as to qualify for relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 despite a pending investigation. The HC held that the Scheme is intended to have a broad sweep, and s.123(c) covers pending enquiry/investigation/audit where the duty payable stands quantified by departmental communication or the declarant's admitted computation accepted in substance by the department. As liability for two periods was quantified/admitted before 30.06.2019, the petitioner was eligible; rejection on the ground that investigation was not concluded was set aside and the writ was allowed. Case-Laws Service Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438005