https://www.taxtmi.com/caselaws?id=443037 Under the Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019, a declaration in the investigation, enquiry or audit category is maintainable only if the duty liability was quantified on or before 30.06.2019. The Madras HC treated the audit communication dated 31.05.2019 as sufficient written quantification because it identified the liability, and later correspondence merely reiterated or adjusted the figures. On that basis, the court held that a written communication of the amount payable, including an audit report or similar communication, satisfies the scheme requirement. The petitioner's declaration was therefore eligible, and the rejection was unsustainable. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443037 Under the Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019, a declaration in the investigation, enquiry or audit category is maintainable only if the duty liability was quantified on or before 30.06.2019. The Madras HC treated the audit communication dated 31.05.2019 as sufficient written quantification because it identified the liability, and later correspondence merely reiterated or adjusted the figures. On that basis, the court held that a written communication of the amount payable, including an audit report or similar communication, satisfies the scheme requirement. The petitioner's declaration was therefore eligible, and the rejection was unsustainable. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443037