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2021 (2) TMI 236 - HC - Service TaxSVLDRS - Eligibility of the petitioner or maintainability of its declaration to avail the benefits of the scheme under the category of “investigation, enquiry or audit” - quantification of the service tax dues of the petitioner for the related period was not quantified on or before 30th June, 2019 - HELD THAT:- The issue is no longer res-integra where it was held that Thought Blurb Vs. Union of India [2020 (10) TMI 1135 - BOMBAY HIGH COURT] where it was held that petitioner was eligible to file the application (declaration) as per the scheme under the category of enquiry or investigation or audit whose tax dues stood quantified on or before 30th June, 2019. Thus, it is evident that all that would be required for being eligible under the above category is a written communication which will include a letter intimating duty demand or duty liability admitted by the person concerned during inquiry, investigation or audit. Matter remanded back to the designated authority to consider the declaration of the petitioner in terms of the scheme as a valid declaration under the category of “investigation, enquiry and audit” and thereafter, grant the consequential relief(s) to the petitioner.
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