https://www.taxtmi.com/highlights?id=75201 Rejection of the application under SVLDRS due to an ongoing investigation and non-quantification of duty as of the cut-off date, June 30, 2019. - The court observed that, summary rejection of an application without affording an opportunity of being heard would fall foul of the principles of natural justice. - The High Court directed the respondents (Revenue) to consider the declaration of the petitioner in terms of the Scheme as a valid declaration under the category of “investigation, enquiry and audit” and grant the consequential reliefs to the petitioner. en-us Tue, 27 Feb 2024 08:43:51 +0530 Tue, 27 Feb 2024 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75201 Rejection of the application under SVLDRS due to an ongoing investigation and non-quantification of duty as of the cut-off date, June 30, 2019. - The court observed that, summary rejection of an application without affording an opportunity of being heard would fall foul of the principles of natural justice. - The High Court directed the respondents (Revenue) to consider the declaration of the petitioner in terms of the Scheme as a valid declaration under the category of “investigation, enquiry and audit” and grant the consequential reliefs to the petitioner. Highlights Service Tax Tue, 27 Feb 2024 08:43:51 +0530 https://www.taxtmi.com/highlights?id=75201