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2021 (10) TMI 1387 - SC - Service TaxAmnesty scheme - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking to issue discharge certificate under SVLDRS - declaration under FORM SVLDRS-1 was rejected on the ground of ineligibility, with the remarks that “Demand has neither been quantified nor has been communicated to the assessee” and “Submit SVLDRS-4 of main noticee” - it was held by Delhi High Court that 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. HELD THAT:- No ground for interference is made out to exercise our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is, accordingly, dismissed.
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