https://www.taxtmi.com/caselaws?id=757873 Gujarat HC held that petitioner was ineligible for SVLDRS benefits as audit was initiated before 30.06.2019 but duty amount was not quantified by that date, falling under Section 125(1)(e) exception. Court rejected 27 SVLDRS declarations. However, HC found authorities unjustified in appropriating Rs. 55,27,341 from petitioner's refund claim without issuing show-cause notice or providing hearing opportunity, violating Finance Act 1994 provisions. Original order and appellate order quashed; matter remanded to adjudicating authority for fresh show-cause notice and proper hearing regarding refund claim under IGST/CGST provisions. en-us Mon, 12 Aug 2024 00:00:00 +0530 Tue, 03 Sep 2024 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757873 Gujarat HC held that petitioner was ineligible for SVLDRS benefits as audit was initiated before 30.06.2019 but duty amount was not quantified by that date, falling under Section 125(1)(e) exception. Court rejected 27 SVLDRS declarations. However, HC found authorities unjustified in appropriating Rs. 55,27,341 from petitioner's refund claim without issuing show-cause notice or providing hearing opportunity, violating Finance Act 1994 provisions. Original order and appellate order quashed; matter remanded to adjudicating authority for fresh show-cause notice and proper hearing regarding refund claim under IGST/CGST provisions. Case-Laws Service Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757873