https://www.taxtmi.com/caselaws?id=404966 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was to be construed liberally, with exclusion treated as the exception. Where the original adjudication order had been set aside and the matter remanded for fresh decision, the later appellate order meant the dispute was still at the adjudication stage when the declaration was filed. The cut-off date of 30 June 2019 remained relevant, but the prior appellate hearing could not be treated as conclusive on the factual position existing at the time of declaration. The rejection for ineligibility was therefore set aside and the declaration under the litigation category was upheld. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404966 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was to be construed liberally, with exclusion treated as the exception. Where the original adjudication order had been set aside and the matter remanded for fresh decision, the later appellate order meant the dispute was still at the adjudication stage when the declaration was filed. The cut-off date of 30 June 2019 remained relevant, but the prior appellate hearing could not be treated as conclusive on the factual position existing at the time of declaration. The rejection for ineligibility was therefore set aside and the declaration under the litigation category was upheld. Case-Laws Service Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404966