https://www.taxtmi.com/caselaws?id=784360 Admission and quantification of service tax liability before the Sabka Vishwas cut-off date was treated as sufficient quantification for scheme eligibility, even though investigation was pending and the declaration was said to be belated. The court noted that the scheme and its clarification do not disqualify a declarant merely because enquiry, audit, or investigation is ongoing, and that a mismatch between the admitted liability and the amount declared did not defeat relief where the admitted liability was otherwise covered. A plea of res judicata also failed because the earlier proceeding had not finally determined the later rejection order. The rejection was therefore unsustainable and reconsideration under the scheme was required. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 17:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784360 Admission and quantification of service tax liability before the Sabka Vishwas cut-off date was treated as sufficient quantification for scheme eligibility, even though investigation was pending and the declaration was said to be belated. The court noted that the scheme and its clarification do not disqualify a declarant merely because enquiry, audit, or investigation is ongoing, and that a mismatch between the admitted liability and the amount declared did not defeat relief where the admitted liability was otherwise covered. A plea of res judicata also failed because the earlier proceeding had not finally determined the later rejection order. The rejection was therefore unsustainable and reconsideration under the scheme was required. Case-Laws Service Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784360