TMI Blog2021 (10) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the Audit Report has been indicated as 04.12.2019, whereas the relevant date is 30.06.2019 - HELD THAT:- 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. A perusal of Annexure-B would clearly indicate undisputedly that there has been quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esolution) Scheme, 2019 [for brevity 'SVLDRS'] was rejected as not being eligible in terms of the finding that the quantification made as per the Audit Report has been indicated as 04.12.2019, whereas the relevant date is 30.06.2019. 2. Learned counsel for the petitioner points out to Annexure-B which is the Audit Report dated 04.06.2019 and also points out that there has been quantific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been quantification before 30.06.2019. The same reads as follows:- 125. Declaration under Scheme.- (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:- (a) xxx (b xxx (c) xxx (d) xxx (e) - who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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