https://www.taxtmi.com/caselaws?id=431486 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 permits challenge to rejection of a declaration even after the scheme period ended, because expiry of the scheme does not by itself extinguish the remedy against an allegedly wrongful rejection. For audit, enquiry or investigation cases, eligibility depends on tax dues being quantified on or before 30.06.2019; relief is confined to the unpaid quantified amount, and any unquantified or later-determined liability remains outside the Scheme. The Court also held that officers of the Directorate General of Goods and Services Tax Intelligence were competent to issue the show cause notice, so the jurisdictional notification challenge failed. en-us Wed, 30 Nov 2022 00:00:00 +0530 Mon, 22 Dec 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431486 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 permits challenge to rejection of a declaration even after the scheme period ended, because expiry of the scheme does not by itself extinguish the remedy against an allegedly wrongful rejection. For audit, enquiry or investigation cases, eligibility depends on tax dues being quantified on or before 30.06.2019; relief is confined to the unpaid quantified amount, and any unquantified or later-determined liability remains outside the Scheme. The Court also held that officers of the Directorate General of Goods and Services Tax Intelligence were competent to issue the show cause notice, so the jurisdictional notification challenge failed. Case-Laws Service Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431486