https://www.taxtmi.com/caselaws?id=405217 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the bar on voluntary disclosure was confined to cases where enquiry, investigation or audit had already commenced on or before 30.06.2019; a post-30.06.2019 enquiry could not, by itself, render the declarant ineligible. The summary rejection of the declaration was also unsustainable because adverse rejection under the Scheme attracts civil consequences and must comply with natural justice. The Bombay High Court therefore quashed the rejection and directed fresh consideration of the declaration after hearing the declarant and passing a speaking order in accordance with law. en-us Fri, 12 Mar 2021 00:00:00 +0530 Fri, 30 Jul 2021 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405217 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the bar on voluntary disclosure was confined to cases where enquiry, investigation or audit had already commenced on or before 30.06.2019; a post-30.06.2019 enquiry could not, by itself, render the declarant ineligible. The summary rejection of the declaration was also unsustainable because adverse rejection under the Scheme attracts civil consequences and must comply with natural justice. The Bombay High Court therefore quashed the rejection and directed fresh consideration of the declaration after hearing the declarant and passing a speaking order in accordance with law. Case-Laws Service Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405217