2021 (10) TMI 989

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..... ce Tax
HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV Petitioner (By Sri Mohammed Mujassim, Advocate)   Respondents (By Sri Vikram A. Huilgol, Advocate)   ORDER The petitioner has called in question the endorsement dated 05.05.2020 at Annexure-A whereby the application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [for brevity 'SVLDRS'] was rejected as not bein .....

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..... ring both the sides, it comes out from SVLDRS, 2019 that as per Section 123(c) that tax dues would be the amount of duty payable under any of the indirect tax enactment which has been quantified on or before 30.06.2019. 6. A perusal of Section 125(1)(e) would indicate that the eligibility would be where there has been quantification before 30.06.2019. The same reads as follows:- "125. Declarati .....

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