https://www.taxtmi.com/caselaws?id=427682 A declarant who had already been subjected to audit before filing a voluntary disclosure under the legacy dispute resolution scheme was held ineligible for that category, because the exclusion clauses were construed strictly and prior enquiry, investigation, or audit placed the person outside the scheme. The declaration form and questionnaire supported the finding that prior audit had to be disclosed, and the failure to do so made the declaration false or incomplete. On that basis, the authority was justified in cancelling the declaration and treating it as never having been made. The challenge based on breach of natural justice failed because entitlement to the scheme benefit was absent from the outset, and the connected audit proceedings and show cause notice also remained undisturbed. en-us Tue, 30 Aug 2022 00:00:00 +0530 Wed, 24 May 2023 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427682 A declarant who had already been subjected to audit before filing a voluntary disclosure under the legacy dispute resolution scheme was held ineligible for that category, because the exclusion clauses were construed strictly and prior enquiry, investigation, or audit placed the person outside the scheme. The declaration form and questionnaire supported the finding that prior audit had to be disclosed, and the failure to do so made the declaration false or incomplete. On that basis, the authority was justified in cancelling the declaration and treating it as never having been made. The challenge based on breach of natural justice failed because entitlement to the scheme benefit was absent from the outset, and the connected audit proceedings and show cause notice also remained undisturbed. Case-Laws Service Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427682