https://www.taxtmi.com/caselaws?id=421270 Voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held ineligible only when the declarant had already been subjected to an enquiry, investigation or audit relevant to the declared period, or had filed a return showing duty payable but unpaid. The Court found no pending enquiry, investigation or audit for the declared period as on 30.06.2019, so rejection under Section 125(1)(f) was unsustainable. It also held that a summary rejection with civil consequences could not be made without giving the declarant an opportunity to be heard. The impugned rejection was set aside and the declaration was remitted for fresh consideration. en-us Tue, 12 Apr 2022 00:00:00 +0530 Mon, 05 Jun 2023 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421270 Voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held ineligible only when the declarant had already been subjected to an enquiry, investigation or audit relevant to the declared period, or had filed a return showing duty payable but unpaid. The Court found no pending enquiry, investigation or audit for the declared period as on 30.06.2019, so rejection under Section 125(1)(f) was unsustainable. It also held that a summary rejection with civil consequences could not be made without giving the declarant an opportunity to be heard. The impugned rejection was set aside and the declaration was remitted for fresh consideration. Case-Laws Service Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421270