Sabka Vishwas Scheme eligibility turns on pre-cutoff quantification; pending investigation without quantified dues bars declaration.

Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme depends on strict satisfaction of the statutory conditions for tax dues in cases involving enquiry, investigation or audit. Where the matter is under investigation and the duty amount has not been quantified on or before 30.06.2019, Sections 123 and 125 exclude the declarant from the scheme, including the voluntary disclosure category. On the facts, quantification had not been completed by the cutoff date, so the declaration fell within the statutory exclusion and could not be entertained. The rejection of the declaration was therefore upheld.

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Issues: Whether the petitioner was eligible to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 when the matter was under investigation and the amount involved had not been quantified on or before 30.06.2019.

Analysis: The scheme permits settlement in specified categories of tax dues, but Section 123 treats as tax dues, in the case of an enquiry, investigation or audit, only the amount of duty payable that has been quantified on or before 30.06.2019. Section 125 excludes persons who have been subjected to an enquiry, investigation or audit where the amount involved has not been quantified by that date. On the facts, the petitioner's case was under investigation and the subsequent show cause notice reflected that quantification had not been completed by the relevant cutoff date. The declaration therefore fell within the statutory exclusion and could not be entertained under the voluntary disclosure category or otherwise.

Conclusion: The petitioner was not eligible for the scheme and the rejection of the declaration was upheld.

Ratio Decidendi: Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme depends on satisfaction of the statutory conditions, and a declarant under investigation is excluded where the amount involved has not been quantified on or before the statutory cutoff date.

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