https://www.taxtmi.com/caselaws?id=444282 A duty demand is treated as quantified under the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 when the payable amount is communicated in writing before the cut-off date, including through departmental correspondence or admitted liability during enquiry. Later scrutiny does not undo that quantification if the written record already reflected the liability. On that basis, a declarant is eligible to file under the scheme where the demand stood so communicated before 30.06.2019, and a rejection based solely on non-quantification is unsustainable. en-us Tue, 03 Oct 2023 00:00:00 +0530 Wed, 27 Mar 2024 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444282 A duty demand is treated as quantified under the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 when the payable amount is communicated in writing before the cut-off date, including through departmental correspondence or admitted liability during enquiry. Later scrutiny does not undo that quantification if the written record already reflected the liability. On that basis, a declarant is eligible to file under the scheme where the demand stood so communicated before 30.06.2019, and a rejection based solely on non-quantification is unsustainable. Case-Laws Service Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444282