https://www.taxtmi.com/caselaws?id=766471 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on a valid pre-cut-off show-cause notice or other reliable quantification of tax dues. A notice dated 30.05.2016 did not quantify any amount and could not establish entitlement. Although a notice dated 28.05.2019 quantified dues, its genuineness and competence were disputed as it was said to have been issued by an incompetent authority and to be not genuine. On the material placed, there was no reliable basis to hold that the claimant had established a valid right to scheme relief, and the rejection of the application was upheld. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766471 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on a valid pre-cut-off show-cause notice or other reliable quantification of tax dues. A notice dated 30.05.2016 did not quantify any amount and could not establish entitlement. Although a notice dated 28.05.2019 quantified dues, its genuineness and competence were disputed as it was said to have been issued by an incompetent authority and to be not genuine. On the material placed, there was no reliable basis to hold that the claimant had established a valid right to scheme relief, and the rejection of the application was upheld. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766471