https://www.taxtmi.com/caselaws?id=412937 A bona fide declaration filed under the wrong category in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 did not defeat eligibility where the underlying appeal was pending on the cut-off date; the claimant was entitled to be considered under the pending-appeal category, subject to other conditions. The appellate dismissal as time barred was also unsustainable because the record showed the appeal was filed within the permissible period, so the delay refusal rested on an erroneous computation of limitation. The appellate order was quashed, the appeal restored, and the scheme claim directed to be reconsidered according to law. en-us Thu, 23 Sep 2021 00:00:00 +0530 Wed, 20 Jul 2022 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412937 A bona fide declaration filed under the wrong category in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 did not defeat eligibility where the underlying appeal was pending on the cut-off date; the claimant was entitled to be considered under the pending-appeal category, subject to other conditions. The appellate dismissal as time barred was also unsustainable because the record showed the appeal was filed within the permissible period, so the delay refusal rested on an erroneous computation of limitation. The appellate order was quashed, the appeal restored, and the scheme claim directed to be reconsidered according to law. Case-Laws Service Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412937