SVLDRS benefit cannot be availed if Excise Duty amount is neither quantified nor communicated

No. 1 World Wide Express Pvt Ltd. Vs Union of India (Delhi High Court) In the present case there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible to avail the benefit of SVLDRS. FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The hearing has been conducted through video conferencing. 1. This petition has been filed by the petitioner praying for a direction to the respondent no. 2 and 3 to consider and decide the pr...