https://www.taxtmi.com/caselaws?id=430584 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected merely because the related challenge was not strictly pursuant to a show-cause notice, where a binding circular clarified that similarly situated persons were eligible to file declarations. The circular was treated as clarificatory and therefore binding on the department, making the narrow ground for rejection unsustainable. The rejection orders were set aside, and the declarations were directed to be reconsidered under the Scheme, subject to the petitioners satisfying the remaining scheme conditions. en-us Mon, 14 Mar 2022 00:00:00 +0530 Wed, 23 Nov 2022 08:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430584 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected merely because the related challenge was not strictly pursuant to a show-cause notice, where a binding circular clarified that similarly situated persons were eligible to file declarations. The circular was treated as clarificatory and therefore binding on the department, making the narrow ground for rejection unsustainable. The rejection orders were set aside, and the declarations were directed to be reconsidered under the Scheme, subject to the petitioners satisfying the remaining scheme conditions. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430584