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2023 (11) TMI 1170 - MADRAS HIGH COURTRejection of application filed by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) - rejection on the ground that Quantification of tax dues was not done on or before 30.06.2019 - HELD THAT:- In the present case, the petitioner has field belated returns between 07.01.2018 and 22.02.2018 for the returns in ST-3 for the period between 2014-2015 and 2017-2018 as is evident from the reading of the Show Cause Notice - The variance in the amount is only Rs. 1,93,440/-. Thus, there is quantification by the petitioner based on the audit that was conducted which has culminated in the issuance of Show Cause Notice No.84/2019-ST dated 08.11.2019. The petitioner is entitled to be relief under the scheme. Consequently, the proposals in the Show Cause Notice No.84/2019-ST dated 08.11.2019 was unwarranted - Petition allowed.
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