https://www.taxtmi.com/caselaws?id=439130 Section 125(f) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was read to require that any enquiry, investigation, or audit must have been initiated before 30.06.2019. The Scheme treats that date as the operative cut-off across its eligibility and relief provisions, and consistency with the Department's own interpretation in comparable matters supported the same reading here. Because the petitioner received the enquiry letter only on 10.10.2019, the ineligibility under Section 125(f) did not apply, and the petitioner was entitled to the Scheme's benefit. en-us Tue, 13 Jun 2023 00:00:00 +0530 Mon, 22 Dec 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439130 Section 125(f) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was read to require that any enquiry, investigation, or audit must have been initiated before 30.06.2019. The Scheme treats that date as the operative cut-off across its eligibility and relief provisions, and consistency with the Department's own interpretation in comparable matters supported the same reading here. Because the petitioner received the enquiry letter only on 10.10.2019, the ineligibility under Section 125(f) did not apply, and the petitioner was entitled to the Scheme's benefit. Case-Laws Service Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439130