https://www.taxtmi.com/highlights?id=95682 Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC en-us Sat, 03 Jan 2026 11:33:03 +0530 Sat, 03 Jan 2026 11:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95682 Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC Highlights Service Tax Sat, 03 Jan 2026 11:33:03 +0530 https://www.taxtmi.com/highlights?id=95682