Sabka Vishwas Scheme ineligibility barred relief after summons and enquiry had begun, despite application and payment.

Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on the exclusions in Sections 124 and 125 of the Finance (No.2) Act, 2019, and relief was unavailable where a person made voluntary disclosure after being subjected to enquiry or investigation. Because summons had already been issued before payment was made, the claim fell within the statutory bar in Section 125(1)(f). The filing of an application or issuance of a form under the Scheme could not override that ineligibility. The petitioner was therefore not entitled to the Scheme benefit or to issuance of Form 4.

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Issues: Whether the petitioner was entitled to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and obtain issuance of Form 4 notwithstanding that the tax payment was made after summons had been issued and the dispute had already been subjected to enquiry or investigation.

Analysis: Relief under the Scheme was governed by the eligibility and exclusion provisions in Sections 124 and 125 of the Finance (No.2) Act, 2019. Section 125(1)(f) excluded a person making a voluntary disclosure after being subjected to enquiry or investigation or audit, and Section 124 contemplated relief only in accordance with the quantified tax dues and the statutory deductions. Since summons had been issued before payment was made, the claim fell within the statutory bar. The Court also noted that the mere filing of an application or issuance of a form under the Scheme could not override the statutory ineligibility created by Section 125(1)(f).

Conclusion: The petitioner was not entitled to the benefit of the Scheme or to a direction for issuance of Form 4, and the challenge to the demand and consequential order failed.

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