https://www.taxtmi.com/caselaws?id=750893 Where the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is disputed, the Designated Committee must first follow the statutory sequence under section 127 and Rule 6 by issuing Form SVLDRS-2 and granting a personal hearing before finalising the amount. Bypassing that procedure and issuing Form SVLDRS-3 straightaway deprives the declarant of the scheme's procedural safeguards and offends natural justice. The final form is therefore unsustainable if issued without the prescribed estimate and hearing, and the matter must be reconsidered after compliance with the statutory process. en-us Mon, 11 Mar 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750893 Where the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is disputed, the Designated Committee must first follow the statutory sequence under section 127 and Rule 6 by issuing Form SVLDRS-2 and granting a personal hearing before finalising the amount. Bypassing that procedure and issuing Form SVLDRS-3 straightaway deprives the declarant of the scheme's procedural safeguards and offends natural justice. The final form is therefore unsustainable if issued without the prescribed estimate and hearing, and the matter must be reconsidered after compliance with the statutory process. Case-Laws Service Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750893