https://www.taxtmi.com/caselaws?id=767648 Under the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019, disqualification based on enquiry or investigation applies only where such proceedings had commenced on or before 30.06.2019. A post-cut-off investigation does not bar a declarant from seeking the Scheme's benefit, because the eligibility clauses must be read harmoniously with the Scheme's date-based structure. On that construction, a declaration cannot be rejected merely because an investigation began after 30.06.2019, and such rejection is unsustainable. The operative effect is that the declaration remains maintainable and the connected adjudication cannot stand on that ground. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767648 Under the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019, disqualification based on enquiry or investigation applies only where such proceedings had commenced on or before 30.06.2019. A post-cut-off investigation does not bar a declarant from seeking the Scheme's benefit, because the eligibility clauses must be read harmoniously with the Scheme's date-based structure. On that construction, a declaration cannot be rejected merely because an investigation began after 30.06.2019, and such rejection is unsustainable. The operative effect is that the declaration remains maintainable and the connected adjudication cannot stand on that ground. Case-Laws Service Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767648