https://www.taxtmi.com/caselaws?id=423873 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme depends on strict satisfaction of the statutory conditions for tax dues in cases involving enquiry, investigation or audit. Where the matter is under investigation and the duty amount has not been quantified on or before 30.06.2019, Sections 123 and 125 exclude the declarant from the scheme, including the voluntary disclosure category. On the facts, quantification had not been completed by the cutoff date, so the declaration fell within the statutory exclusion and could not be entertained. The rejection of the declaration was therefore upheld. en-us Wed, 08 Jun 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423873 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme depends on strict satisfaction of the statutory conditions for tax dues in cases involving enquiry, investigation or audit. Where the matter is under investigation and the duty amount has not been quantified on or before 30.06.2019, Sections 123 and 125 exclude the declarant from the scheme, including the voluntary disclosure category. On the facts, quantification had not been completed by the cutoff date, so the declaration fell within the statutory exclusion and could not be entertained. The rejection of the declaration was therefore upheld. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423873