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    <title>2022 (3) TMI 454 - MADRAS HIGH COURT</title>
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    <description>The HC upheld the rejection of the appellant&#039;s application under the Sabka Vishwas Scheme, citing ineligibility due to unquantified tax liabilities and failure to meet scheme conditions. The dismissal of the writ petition was affirmed as it was filed post-expiration of the scheme, rendering it non-maintainable. Quantification was deemed essential for eligibility, and the appellant&#039;s arguments regarding delays and pre-scheme actions were rejected.</description>
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      <description>The HC upheld the rejection of the appellant&#039;s application under the Sabka Vishwas Scheme, citing ineligibility due to unquantified tax liabilities and failure to meet scheme conditions. The dismissal of the writ petition was affirmed as it was filed post-expiration of the scheme, rendering it non-maintainable. Quantification was deemed essential for eligibility, and the appellant&#039;s arguments regarding delays and pre-scheme actions were rejected.</description>
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