Voluntary disclosure under Sabka Viswas Scheme excludes relief unless pending proceedings are proved and deposits are shown.

The Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 distinguishes voluntary disclosure from disputed tax dues arising from pending enquiry, investigation, audit or appeal. Where the amount is voluntarily disclosed by the declarant, the declared duty itself constitutes the tax dues, and relief under the Scheme is not available under Section 124(1)(e). The deduction mechanism under Section 124(2) applies only when pre-deposits or deposits during the specified proceedings are shown. As no notice, proceeding or material established that the claim fell within those categories, the Kerala HC held that the petitioner was not entitled to the claimed relief and the demand statement was not liable to be interfered with under Article 226.

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Issues: Whether the declarant was entitled to relief under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 on the basis of the declaration made and the amounts stated to have been paid, and whether the impugned statement could be quashed.

Analysis: The Scheme draws a distinction between disputed tax dues, quantified dues arising from enquiry, investigation or audit, and voluntary disclosure. Under Section 123(d), where the amount is voluntarily disclosed by the declarant, the total duty stated in the declaration constitutes the tax dues. Under Section 124(1)(e), no relief is available in respect of tax dues arising from voluntary disclosure. The relief provisions and deduction mechanism under Section 124(2) apply where pre-deposit or deposits during appellate proceedings or enquiry, investigation or audit are shown. On the record, no notice, proceeding, or material was produced to show that the petitioner's case fell within the category of pending enquiry, investigation, audit, or appeal so as to attract the relief formula or deduction mechanism. The pleadings also did not establish the stage or nature of the alleged proceedings with sufficient clarity.

Conclusion: The petitioner was not entitled to the claimed relief under the Scheme, and the impugned demand statement was not liable to be interfered with.

Ratio Decidendi: Relief under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 is unavailable for tax dues arising from voluntary disclosure, and in the absence of proof that the claim falls within the specified pending proceedings, the Court will not extend the Scheme's relief under Article 226.

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