Voluntary disclosure under Sabka Vishwas barred after investigation; prior payment and mistaken form issuance do not cure ineligibility.

Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, voluntary disclosure is barred once the declarant has already been subjected to enquiry, investigation, or audit under Section 125(1)(f). The petitioner had received summons, given statements, and faced investigation before filing the declaration, so the declaration was not maintainable. Prior payment before filing did not cure the statutory ineligibility, and mistaken issuance of Form SVLDRS-3 did not create a substantive right to settlement or a discharge certificate in Form SVLDRS-4. On that basis, the request for scheme benefits and discharge was unsustainable.

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Issues: Whether the petitioner was entitled to the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite having filed the declaration under the voluntary disclosure category after being subjected to investigation, and whether a discharge certificate could be directed on the basis of the payment already made.

Analysis: The petitioner had been subjected to summons, statements, and investigation before filing Form SVLDRS-1. Section 125(1)(f) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 bars a declaration under the voluntary disclosure category once the declarant has been subjected to enquiry, investigation, or audit. The scheme further distinguishes voluntary disclosure from other categories where relief is available only if the declaration is otherwise maintainable. The payment made by the petitioner before filing the declaration could not cure the statutory ineligibility. The issuance of Form SVLDRS-3 by mistake did not create a substantive entitlement to settlement or to a discharge certificate under Form SVLDRS-4.

Conclusion: The petitioner was not entitled to the benefit of the Scheme, and the request for a discharge certificate was unsustainable.

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