SVLDRS: Word ‘quantified’ includes duty liability admitted (in writing) by a person (during an enquiry or investigation)

Magma Industries Limited Vs Designated Committee Office of Commissioner CGST & 2 Ors. (Allahabad High Court)

Clearly, a person against whom an enquiry, investigation or audit may be pending and whose ‘tax dues’ may not have been ‘quantified’, would remain ineligible to make a declaration on form SVLDRS-1. According to the revenue, for the purposes of Clause 123(c) of the Scheme, on 30.06.2019, the ‘tax dues’ against the petitioner were not ‘quantified’. Admittedly, prior to that date no communicat

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