https://www.taxtmi.com/caselaws?id=450067 The commentary addresses eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme where inquiry, audit or investigation was pending and tax liability was quantified by written communication. It explains that written quantification may emanate from the taxpayer if it forms part of the record and is not a unilateral disputed assertion; such communication constituted an admission of liability for the purposes of scheme quantification, leading to entitlement to scheme relief. A summary rejection without hearing infringes natural justice; the declaration must be reconsidered, an opportunity of hearing afforded, and a speaking order issued granting consequential relief if quantification stands. en-us Mon, 19 Feb 2024 00:00:00 +0530 Wed, 14 Jan 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450067 The commentary addresses eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme where inquiry, audit or investigation was pending and tax liability was quantified by written communication. It explains that written quantification may emanate from the taxpayer if it forms part of the record and is not a unilateral disputed assertion; such communication constituted an admission of liability for the purposes of scheme quantification, leading to entitlement to scheme relief. A summary rejection without hearing infringes natural justice; the declaration must be reconsidered, an opportunity of hearing afforded, and a speaking order issued granting consequential relief if quantification stands. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450067