https://www.taxtmi.com/caselaws?id=440967 Rejection of a declaration under SVLDRS on the ground that "tax dues" were not quantified on or before 30.06.2019 was held unsustainable. Interpreting s.125(1)(e) with the departmental circular dated 27.08.2019, the HC held that "quantified" includes written communication of duty liability admitted during inquiry. The record showed the declarant's written admission on 21.05.2019, corroborated by subsequent departmental communications and later adjudication reflecting the same quantified figure; hence the department's view that quantification was absent before the cut-off date was misconceived. The impugned rejection was quashed; the authorities were directed to accept the SVLDRS-1 declaration and close the matter, including the consequential OIO. en-us Thu, 27 Jul 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440967 Rejection of a declaration under SVLDRS on the ground that "tax dues" were not quantified on or before 30.06.2019 was held unsustainable. Interpreting s.125(1)(e) with the departmental circular dated 27.08.2019, the HC held that "quantified" includes written communication of duty liability admitted during inquiry. The record showed the declarant's written admission on 21.05.2019, corroborated by subsequent departmental communications and later adjudication reflecting the same quantified figure; hence the department's view that quantification was absent before the cut-off date was misconceived. The impugned rejection was quashed; the authorities were directed to accept the SVLDRS-1 declaration and close the matter, including the consequential OIO. Case-Laws Service Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440967