https://www.taxtmi.com/caselaws?id=777847 An assessee's own admission and working of service tax liability before the statutory cut-off date can amount to prior quantification for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Where the declaration is rejected on the footing that the department used a different quantified figure, fairness requires that the assessee be informed of that basis and given an opportunity to be heard before rejection. On the facts discussed, the declaration was treated as eligible because the dues had been quantified before the cut-off date, and rejection without hearing was unsustainable. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777847 An assessee's own admission and working of service tax liability before the statutory cut-off date can amount to prior quantification for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Where the declaration is rejected on the footing that the department used a different quantified figure, fairness requires that the assessee be informed of that basis and given an opportunity to be heard before rejection. On the facts discussed, the declaration was treated as eligible because the dues had been quantified before the cut-off date, and rejection without hearing was unsustainable. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777847