https://www.taxtmi.com/caselaws?id=438169 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected summarily without notice or an opportunity of hearing, because the scheme required verification by the designated committee and incorporated procedural fairness. Minor or curable defects in duty details also did not justify rejection where the tax dues had already been paid and only scheme-based relief from interest and penalty was sought. The court treated the omission as non-material, held that exclusion on that basis would defeat the amnesty scheme's object, and set aside the rejection order. en-us Mon, 22 May 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438169 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected summarily without notice or an opportunity of hearing, because the scheme required verification by the designated committee and incorporated procedural fairness. Minor or curable defects in duty details also did not justify rejection where the tax dues had already been paid and only scheme-based relief from interest and penalty was sought. The court treated the omission as non-material, held that exclusion on that basis would defeat the amnesty scheme's object, and set aside the rejection order. Case-Laws Service Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438169