https://www.taxtmi.com/caselaws?id=403214 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unsustainable where the underlying returns had in fact been filed and the department did not dispute that fact. The non-visibility of the returns on the portal was treated as a technical lapse at the department's end, so the factual basis for denial of the Scheme benefit failed. The declaration was directed to be accepted and processed under the Scheme, with issuance of the discharge certificate if eligibility was otherwise satisfied, and the relevant circulars on computation and eligibility were to be considered. en-us Thu, 14 Jan 2021 00:00:00 +0530 Wed, 16 Nov 2022 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403214 Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unsustainable where the underlying returns had in fact been filed and the department did not dispute that fact. The non-visibility of the returns on the portal was treated as a technical lapse at the department's end, so the factual basis for denial of the Scheme benefit failed. The declaration was directed to be accepted and processed under the Scheme, with issuance of the discharge certificate if eligibility was otherwise satisfied, and the relevant circulars on computation and eligibility were to be considered. Case-Laws Service Tax Thu, 14 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403214