https://www.taxtmi.com/caselaws?id=404843 A beneficial amnesty scheme must be interpreted according to its express eligibility structure and object of reducing legacy litigation. For declarations under the voluntary disclosure category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, eligibility could not be denied merely because an enquiry, investigation, or audit was initiated after the Scheme commenced on 01.09.2019. In the absence of an express provision shifting the material date to the filing of the declaration, rights and liabilities under the Scheme crystallised on commencement, and post-commencement proceedings could not create ineligibility. The rejection of the declarations was therefore unsustainable, and the impugned orders were set aside. en-us Thu, 21 Jan 2021 00:00:00 +0530 Fri, 04 Mar 2022 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404843 A beneficial amnesty scheme must be interpreted according to its express eligibility structure and object of reducing legacy litigation. For declarations under the voluntary disclosure category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, eligibility could not be denied merely because an enquiry, investigation, or audit was initiated after the Scheme commenced on 01.09.2019. In the absence of an express provision shifting the material date to the filing of the declaration, rights and liabilities under the Scheme crystallised on commencement, and post-commencement proceedings could not create ineligibility. The rejection of the declarations was therefore unsustainable, and the impugned orders were set aside. Case-Laws Service Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404843