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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an enquiry or investigation initiated after 30.06.2019 could bar a declarant from availing the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019 and whether rejection of the declaration on that ground was sustainable.
Analysis: The declaration was rejected on the premise that the petitioner had not disclosed an investigation which commenced after the cut-off date. The Scheme provisions governing eligibility were construed in the light of the statutory scheme and the date-based structure adopted throughout the legislation. On a harmonious reading of the relevant clauses, the disqualification relating to enquiry or investigation applies only where such enquiry or investigation had been initiated on or before 30.06.2019. Since the investigation in the present case commenced only on 18.09.2019, the bar under the Scheme was not attracted.
Conclusion: The rejection of the SVLDRS declaration on the basis of a post-30.06.2019 investigation was unsustainable and the petitioner succeeded on this issue.
Final Conclusion: The impugned rejection of the declaration was set aside, and the connected adjudication order no longer survived.
Ratio Decidendi: For purposes of the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019, the enquiry or investigation that can disqualify a declarant must have commenced on or before 30.06.2019.
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