https://www.taxtmi.com/caselaws?id=427800 A taxpayer is not excluded from making a voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 unless it had already been subjected to enquiry, investigation, or audit on or before the cut-off date. A revenue letter seeking verification of service tax records was treated as a verification request, not the commencement of an enquiry or investigation, and any summons or further action issued only after 30 June 2019 did not trigger the disqualification in Section 125(1)(f) of the Finance Act, 2019. On that basis, the taxpayer remained eligible to file a declaration under the Scheme. en-us Tue, 13 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427800 A taxpayer is not excluded from making a voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 unless it had already been subjected to enquiry, investigation, or audit on or before the cut-off date. A revenue letter seeking verification of service tax records was treated as a verification request, not the commencement of an enquiry or investigation, and any summons or further action issued only after 30 June 2019 did not trigger the disqualification in Section 125(1)(f) of the Finance Act, 2019. On that basis, the taxpayer remained eligible to file a declaration under the Scheme. Case-Laws Service Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427800