https://www.taxtmi.com/caselaws?id=424533 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied scheme benefits as a co-noticee where the show cause notice segregates liabilities and does not impose joint and several liability for another entity's demand. The Gujarat HC held that liability must be examined on the basis actually attributable to the declarant, especially where the declarant's firm came into existence after the relevant period for the earlier firm's demand. Applying a liberal and pragmatic construction consistent with the scheme's object, the Court quashed the rejection and remitted the declaration for fresh consideration in accordance with law. en-us Tue, 01 Feb 2022 00:00:00 +0530 Sun, 03 Jul 2022 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424533 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied scheme benefits as a co-noticee where the show cause notice segregates liabilities and does not impose joint and several liability for another entity's demand. The Gujarat HC held that liability must be examined on the basis actually attributable to the declarant, especially where the declarant's firm came into existence after the relevant period for the earlier firm's demand. Applying a liberal and pragmatic construction consistent with the scheme's object, the Court quashed the rejection and remitted the declaration for fresh consideration in accordance with law. Case-Laws Central Excise Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424533