https://www.taxtmi.com/caselaws?id=750683 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme turned on whether duty liability had been quantified before 30 June 2019. The Court treated "quantified" as a written communication of the amount payable and held that an admitted, written disclosure of tax liability before the cut-off date satisfied that requirement. It further noted that the exclusion applies only where the amount had not been so quantified during enquiry, investigation, or audit. The petitioner was therefore eligible for the Scheme, and rejection of the declaration for want of prior quantification was invalid. en-us Mon, 18 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750683 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme turned on whether duty liability had been quantified before 30 June 2019. The Court treated "quantified" as a written communication of the amount payable and held that an admitted, written disclosure of tax liability before the cut-off date satisfied that requirement. It further noted that the exclusion applies only where the amount had not been so quantified during enquiry, investigation, or audit. The petitioner was therefore eligible for the Scheme, and rejection of the declaration for want of prior quantification was invalid. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750683