https://www.taxtmi.com/caselaws?id=431707 A declarant seeking relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 through voluntary disclosure had to make a correct declaration and pay the amount specified in SVLDRS-3 within 30 days. The Designated Committee was not required to verify the correctness of the disclosure at the declaration stage, but belated payment did not cure non-compliance with the statutory timeline. Where later adjudication showed the declaration to be untrue, the declarant remained ineligible for scheme benefit. The rejection of the claim was therefore upheld and the tax demand and consequential proceedings continued. en-us Fri, 10 Jun 2022 00:00:00 +0530 Tue, 20 Dec 2022 10:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431707 A declarant seeking relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 through voluntary disclosure had to make a correct declaration and pay the amount specified in SVLDRS-3 within 30 days. The Designated Committee was not required to verify the correctness of the disclosure at the declaration stage, but belated payment did not cure non-compliance with the statutory timeline. Where later adjudication showed the declaration to be untrue, the declarant remained ineligible for scheme benefit. The rejection of the claim was therefore upheld and the tax demand and consequential proceedings continued. Case-Laws Service Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431707