https://www.taxtmi.com/caselaws?id=462335 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, prior quantification is satisfied where the duty amount is recorded in a written communication on or before the statutory cut-off date, including an admission made during enquiry, investigation or audit. The Scheme and its clarificatory circular recognise written admissions, letters, and audit reports as sufficient quantification. On the stated facts, the recorded admission accepted the working-sheet calculation as correct before the cut-off date, and the denial of Scheme benefit on the basis that quantification occurred later was unsustainable. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 11 Jun 2025 20:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462335 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, prior quantification is satisfied where the duty amount is recorded in a written communication on or before the statutory cut-off date, including an admission made during enquiry, investigation or audit. The Scheme and its clarificatory circular recognise written admissions, letters, and audit reports as sufficient quantification. On the stated facts, the recorded admission accepted the working-sheet calculation as correct before the cut-off date, and the denial of Scheme benefit on the basis that quantification occurred later was unsustainable. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462335