https://www.taxtmi.com/caselaws?id=434095 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, eligibility for the voluntary disclosure category depends on the statutory exclusions in section 125, and a pending enquiry or investigation disqualifies only where it existed as on 30 June 2019. On the record, no material showed that any enquiry or investigation had commenced against the petitioner before that date, so the exclusion did not apply. The discharge certificate issued under section 129 was treated as conclusive, and there was no factual basis to regard the declaration as false. The petitioner was therefore eligible under the Scheme, and the show cause notice could not be sustained. en-us Mon, 23 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 09:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434095 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, eligibility for the voluntary disclosure category depends on the statutory exclusions in section 125, and a pending enquiry or investigation disqualifies only where it existed as on 30 June 2019. On the record, no material showed that any enquiry or investigation had commenced against the petitioner before that date, so the exclusion did not apply. The discharge certificate issued under section 129 was treated as conclusive, and there was no factual basis to regard the declaration as false. The petitioner was therefore eligible under the Scheme, and the show cause notice could not be sustained. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434095