https://www.taxtmi.com/caselaws?id=766513 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the enquiry or investigation bar could not be applied unless the department showed by material evidence that disqualifying proceedings had actually been initiated and served when the declaration was filed. As no reliable proof of service or dispatch was produced and the rejection orders were unreasoned, the petitioner was not validly disqualified from the Scheme. In the absence of proof of a pending investigation at the relevant time, the declaration of tax liability was directed to be accepted, and the show cause notice was conditionally quashed on deposit of the declared amount within the stipulated period, with revival if deposit was not made. en-us Thu, 20 Feb 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766513 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the enquiry or investigation bar could not be applied unless the department showed by material evidence that disqualifying proceedings had actually been initiated and served when the declaration was filed. As no reliable proof of service or dispatch was produced and the rejection orders were unreasoned, the petitioner was not validly disqualified from the Scheme. In the absence of proof of a pending investigation at the relevant time, the declaration of tax liability was directed to be accepted, and the show cause notice was conditionally quashed on deposit of the declared amount within the stipulated period, with revival if deposit was not made. Case-Laws Service Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766513