https://www.taxtmi.com/caselaws?id=768753 The HC dismissed the petition challenging the validity of a declaration under the SABKA VISHWAS Scheme, 2019. The petitioner incorrectly filed under "arrears category" while actually making a voluntary disclosure, providing false particulars that contradicted their earlier ST-3 return. The court held that where returns were filed before 30.06.2019 but tax remained unpaid, the petitioner should have paid 40% of the declared amount (Rs. 74,436.20) rather than the reduced amount claimed. Since the declaration contained material misstatements, the department was entitled to invoke Section 129(2)(c) powers to treat the declaration as never made, rendering the discharge certificate invalid and allowing recovery proceedings. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 12 Apr 2025 14:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768753 The HC dismissed the petition challenging the validity of a declaration under the SABKA VISHWAS Scheme, 2019. The petitioner incorrectly filed under "arrears category" while actually making a voluntary disclosure, providing false particulars that contradicted their earlier ST-3 return. The court held that where returns were filed before 30.06.2019 but tax remained unpaid, the petitioner should have paid 40% of the declared amount (Rs. 74,436.20) rather than the reduced amount claimed. Since the declaration contained material misstatements, the department was entitled to invoke Section 129(2)(c) powers to treat the declaration as never made, rendering the discharge certificate invalid and allowing recovery proceedings. Case-Laws Service Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768753