Court Rules Rejection of Second SVLDRS Declaration Unjustified; Liability Quantified Before June 30, 2019 Cutoff Date.

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....SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner was the amount of service tax liability of the petitioners quantified in terms of the scheme on admission of the petitioners prior to the cut off date of 30.06.2019 approximately which roughly corresponds to the declared figure in the second declaration. - rejection of the second declaration of the petitioners on the ground of ineligibility is not justified. - HC....