https://www.taxtmi.com/caselaws?id=751121 Where the Designated Committee disputed the amount declared under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, it was required to first issue Form SVLDRS-2 and grant a personal hearing before finalising the liability under Form SVLDRS-3. Issuing Form SVLDRS-3 straightaway, without that statutory estimate and hearing, breached Rule 6 read with section 127 of the Scheme and violated natural justice. The Bombay High Court held that the final statement and the consequential show cause notice could not stand, and the matter had to be remanded to the Committee for fresh consideration after hearing the declarant. en-us Mon, 18 Mar 2024 00:00:00 +0530 Sat, 06 Apr 2024 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751121 Where the Designated Committee disputed the amount declared under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, it was required to first issue Form SVLDRS-2 and grant a personal hearing before finalising the liability under Form SVLDRS-3. Issuing Form SVLDRS-3 straightaway, without that statutory estimate and hearing, breached Rule 6 read with section 127 of the Scheme and violated natural justice. The Bombay High Court held that the final statement and the consequential show cause notice could not stand, and the matter had to be remanded to the Committee for fresh consideration after hearing the declarant. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751121