https://www.taxtmi.com/caselaws?id=434153 Under the legacy dispute resolution scheme, eligibility for the voluntary disclosure category depended on whether an enquiry or investigation was pending as on the cut-off date of 30 June 2019. The discharge certificate was treated as conclusive for the covered matter and could be reopened only if the declaration was later found false within the scheme. On the record, no material showed any pending enquiry or investigation against the petitioner on that date, and the process leading to notice began later. The petitioner was therefore eligible to make the declaration, and the show cause notice could not be sustained. en-us Mon, 23 Jan 2023 00:00:00 +0530 Sat, 18 Feb 2023 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434153 Under the legacy dispute resolution scheme, eligibility for the voluntary disclosure category depended on whether an enquiry or investigation was pending as on the cut-off date of 30 June 2019. The discharge certificate was treated as conclusive for the covered matter and could be reopened only if the declaration was later found false within the scheme. On the record, no material showed any pending enquiry or investigation against the petitioner on that date, and the process leading to notice began later. The petitioner was therefore eligible to make the declaration, 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=434153