https://www.taxtmi.com/caselaws?id=417843 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the voluntary disclosure bar applies only where enquiry, investigation, audit, or summons had already commenced on or before 30 June 2019; a declaration cannot be rejected merely because summons or investigation began after that cut-off. The rejection was also procedurally flawed because the declarant was not heard before the declaration was turned down, depriving it of an opportunity to show that the statutory bar did not apply. The declaration was therefore restored for fresh consideration on merits, subject to the respondent's liberty to proceed if later material disclosed false particulars within the permitted framework. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417843 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the voluntary disclosure bar applies only where enquiry, investigation, audit, or summons had already commenced on or before 30 June 2019; a declaration cannot be rejected merely because summons or investigation began after that cut-off. The rejection was also procedurally flawed because the declarant was not heard before the declaration was turned down, depriving it of an opportunity to show that the statutory bar did not apply. The declaration was therefore restored for fresh consideration on merits, subject to the respondent's liberty to proceed if later material disclosed false particulars within the permitted framework. Case-Laws Service Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417843