Admitted service tax liability before cut-off date constitutes quantification for SVLDRS

Landmark Associates Vs Union of India And Ors (Bombay High Court) Bombay High Court has set aside an order rejecting a declaration made by Landmark Associates under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The court, in its judgment, directed the tax authorities to reconsider the declaration as valid, emphasizing that a pre-scheme written admission of duty liability, or a department-issued recovery notice based on such liability, constitutes sufficient “quantification” for eligibility under the scheme. Landmark Associates, a partnership firm engaged in ...