Voluntary disclosure under Sabka Vishwas cannot be rejected for audit or enquiry started after the cut-off date.

Eligibility for voluntary disclosure under the Sabka Vishwas Legacy Dispute Resolution Scheme turns on whether enquiry, investigation, or audit had been initiated on or before the statutory cut-off date of 30 June 2019. A notice issued after that date does not disqualify the declaration, and rejection based solely on post-cut-off initiation is inconsistent with the scheme. On that basis, the rejection of the declaration was held unsustainable, the matter was remitted for fresh consideration, and consequential hearing and admissible relief were directed to be considered.

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Issues: Whether a declaration under the voluntary disclosure category under the Sabka Vishwas Legacy Dispute Resolution Scheme could be rejected on the ground that enquiry or audit was initiated after the cut-off date of 30 June 2019.

Analysis: Eligibility under the voluntary disclosure category depends on whether enquiry, investigation, or audit had already been initiated on or before the statutory cut-off date. Where the notice for audit or enquiry was issued after 30 June 2019, the post-cut-off initiation cannot be treated as a disqualification. A rejection resting on such a later notice is inconsistent with the scheme's object and the legal principle applied to similar facts in prior decisions.

Conclusion: The rejection of the declaration on the ground of post-cut-off initiation of enquiry or audit was not sustainable, and the petitioner was entitled to reconsideration of the declaration as a valid voluntary disclosure.

Final Conclusion: The impugned rejection was set aside and the matter was sent back for fresh decision on the declaration, with consequential hearing and consideration of admissible relief.

Ratio Decidendi: A person is disqualified from the voluntary disclosure category only if enquiry, investigation, or audit had been initiated on or before the statutory cut-off date; a later initiation does not bar the declaration.

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