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2019 (12) TMI 1067 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of application under SVLDRS, 2019 - rejection mainly on the ground that the designated committee after due consideration of the definition of the word “quantified” as provided under Section 121(r) of the Finance Act (No.2), 2019 observed that as the tax dues were not intimated, therefore, the same was not quantified for the period involved - principles of natural justice - HELD THAT:- It is not in dispute that the order impugned dated 24/10/2019 is the unilateral decision taken by respondent No.2 sans providing an opportunity of hearing to the petitioner. Any order passed by the quasi judicial authority adversely affecting the rights of the parties should be strictly in adherence to the principles of natural justice. Hence, it is appropriate to provide an opportunity to the petitioner to put-forth his explanation/reply to the application - The matter is restored to the file of the respondent No.2 to re-consider the matter - petition allowed by way of remand.
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