https://www.taxtmi.com/caselaws?id=433499 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the voluntary disclosure category could not be rejected merely because the department initiated an investigation after 30 June 2019. The court applied a date-based test under Section 125(1)(f)(i) and held that ineligibility turns on whether an investigation or enquiry was pending on 30 June 2019. Since no investigation was pending on that date, the rejection of the declarations was unsustainable and relief was granted to the petitioner. en-us Thu, 19 Jan 2023 00:00:00 +0530 Wed, 01 Feb 2023 08:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433499 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the voluntary disclosure category could not be rejected merely because the department initiated an investigation after 30 June 2019. The court applied a date-based test under Section 125(1)(f)(i) and held that ineligibility turns on whether an investigation or enquiry was pending on 30 June 2019. Since no investigation was pending on that date, the rejection of the declarations was unsustainable and relief was granted to the petitioner. Case-Laws Service Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433499