HC determined petitioner's eligibility under Sabka Vishwas...

HC determined petitioner's eligibility under Sabka Vishwas Scheme was wrongfully denied through unreasoned disqualification orders, with no evidence of ongoing investigation at application time. Despite scheme expiry, court directed acceptance of declared tax liability of Rs. 11,26,937/-. Petitioner granted one month to deposit amount, upon which impugned show cause notice would be quashed. Failure to deposit within deadline would automatically revive show cause notice dated December 31, 2020, with petitioner retaining right to respond. Department instructed to proceed legally if payment deadline not met. Petition disposed with conditional relief balancing administrative compliance and taxpayer rights.