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    <title>Petitioner Gains Benefits Under Sabka Vishwas Scheme Despite Not Filing Returns; Department Opts Against Recovery Action.</title>
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    <description>Benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner had not filed returns during the relevant period - The stand of the Department is in fact beneficial to the appellant especially since the Department had the option of treating the petitioner&#039;s declarations as &#039;never made&#039;, and thereby denying it the benefits under the scheme and initiating proceedings for recovery of the tax amount, together with penalty and interest in accordance with the statutory provisions. - HC</description>
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      <description>Benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner had not filed returns during the relevant period - The stand of the Department is in fact beneficial to the appellant especially since the Department had the option of treating the petitioner&#039;s declarations as &#039;never made&#039;, and thereby denying it the benefits under the scheme and initiating proceedings for recovery of the tax amount, together with penalty and interest in accordance with the statutory provisions. - HC</description>
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