Eligibility for Vivad Se Vishwas: cases with taxpayer-favourable appellate orders and no departmental appeal filed remain eligible. Cases are eligible for the Vivad Se Vishwas scheme where the appellate authority ruled for the taxpayer or quashed the prosecution complaint, provided the statutory time limit for the Department to appeal has expired and the Department has not filed any appeal (with or without condonation) on or before the filing of the declaration.