https://www.taxtmi.com/caselaws?id=450406 The HC set aside the rejection of petitioner's declaration under Sabka Vishwas (Legacy Dispute Scheme) 2019. The revenue authority erroneously rejected the declaration citing Section 125(i)(e) embargo due to ongoing investigation. The court held that the bar against filing declaration applies only to enquiries/investigations initiated on or before 30.06.2019. Since the investigation commenced on 26.09.2019 through summons issuance, after the cut-off date, the rejection was unsustainable. Following Bombay HC precedent, the discharge certificate withdrawal was deemed unjustified, and the writ petition was allowed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450406 The HC set aside the rejection of petitioner's declaration under Sabka Vishwas (Legacy Dispute Scheme) 2019. The revenue authority erroneously rejected the declaration citing Section 125(i)(e) embargo due to ongoing investigation. The court held that the bar against filing declaration applies only to enquiries/investigations initiated on or before 30.06.2019. Since the investigation commenced on 26.09.2019 through summons issuance, after the cut-off date, the rejection was unsustainable. Following Bombay HC precedent, the discharge certificate withdrawal was deemed unjustified, and the writ petition was allowed. Case-Laws Service Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450406