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2020 (3) TMI 658

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..... tified nor communicated to the assessee - Circular No.1071/4/2019-CX.8 dated 27th August, 2019 - HELD THAT:- Since in the present case, the petitioner has raised a plea that it was eligible to file an application despite the amount having been neither quantified nor communicated to the assessee by the Department till 30th June, 2019, this Court is of the view that an opportunity of hearing should .....

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..... MANMOHAN, J: (Oral) C.M.No.7825/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.2244/2020 C.M.No.7826/2020 1. Present writ petition has been filed challenging the communications dated 26th November, 2019 and 19th December, 2019, whereby the petitioner s application under Sabka Vishwas (Legacy Dispute .....

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..... tral Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. 4. Since in the present case, the petitioner has raised a plea that it was eligible to file an application despite the amount having been neither quantified nor communicated to the assessee by the Department till 30th June, 2019, this Court is of the view that an opportunity of hearing should have been given t .....

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