Bombay HC says SVLDRS Benefit Cannot Be Denied When Tax Liability Was Already Quantified

RG Studios’ SVLDRS declaration was rejected on the ground that its service tax liability had not been quantified before the statutory cut-off date. The Court held that the Department’s Section 87(b) communication creating a lien on the taxpayer’s bank account and quantifying ₹44.28 lakh of service tax was sufficient written communication of the duty payable, andconsequently allowed the writ petition.