https://www.taxtmi.com/caselaws?id=426908 Eligibility for voluntary disclosure under the Sabka Vishwas Legacy Dispute Resolution Scheme turns on whether enquiry, investigation, or audit had been initiated on or before the statutory cut-off date of 30 June 2019. A notice issued after that date does not disqualify the declaration, and rejection based solely on post-cut-off initiation is inconsistent with the scheme. On that basis, the rejection of the declaration was held unsustainable, the matter was remitted for fresh consideration, and consequential hearing and admissible relief were directed to be considered. en-us Wed, 24 Aug 2022 00:00:00 +0530 Mon, 24 Jul 2023 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426908 Eligibility for voluntary disclosure under the Sabka Vishwas Legacy Dispute Resolution Scheme turns on whether enquiry, investigation, or audit had been initiated on or before the statutory cut-off date of 30 June 2019. A notice issued after that date does not disqualify the declaration, and rejection based solely on post-cut-off initiation is inconsistent with the scheme. On that basis, the rejection of the declaration was held unsustainable, the matter was remitted for fresh consideration, and consequential hearing and admissible relief were directed to be considered. Case-Laws Service Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426908