High Court Upholds Rejection of Petitioner's SVLDRS Application Due to Unofficial Quantification and Ongoing Investigation.

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....Amnesty scheme - SVLDRS - Petitioner’s case falls within the ambit of ‘enquiry or investigation’, as the Petitioner was issued summons dated 10.05.2019 by the Anti-Evasion Group 4, Central Excise & Service Tax. - However, unilateral quantification by the Petitioner by writing the letter/communication dated 18.06.2019 cannot render him eligible. - In the present case, since amount could not be said to have been ‘quantified’, the petitioner was not eligible, and therefore, the reasoning given by the respondent in rejecting the application does not call for any interference - HC....