https://www.taxtmi.com/caselaws?id=435192 The Tribunal allowed the appeal, setting aside the decision of the Commissioner (Appeals) and restoring the original order. The appellant was found eligible for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as there was no mis-declaration in the declaration under the scheme, and no pending inquiry existed against the appellant at the time of filing. The Tribunal relied on a judgment of the Bombay High Court in a similar case to support this decision. en-us Thu, 02 Mar 2023 00:00:00 +0530 Tue, 14 Mar 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435192 The Tribunal allowed the appeal, setting aside the decision of the Commissioner (Appeals) and restoring the original order. The appellant was found eligible for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as there was no mis-declaration in the declaration under the scheme, and no pending inquiry existed against the appellant at the time of filing. The Tribunal relied on a judgment of the Bombay High Court in a similar case to support this decision. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435192