https://www.taxtmi.com/caselaws?id=773704 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, voluntary disclosure is barred once the declarant has already been subjected to enquiry, investigation, or audit under Section 125(1)(f). The petitioner had received summons, given statements, and faced investigation before filing the declaration, so the declaration was not maintainable. Prior payment before filing did not cure the statutory ineligibility, and mistaken issuance of Form SVLDRS-3 did not create a substantive right to settlement or a discharge certificate in Form SVLDRS-4. On that basis, the request for scheme benefits and discharge was unsustainable. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773704 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, voluntary disclosure is barred once the declarant has already been subjected to enquiry, investigation, or audit under Section 125(1)(f). The petitioner had received summons, given statements, and faced investigation before filing the declaration, so the declaration was not maintainable. Prior payment before filing did not cure the statutory ineligibility, and mistaken issuance of Form SVLDRS-3 did not create a substantive right to settlement or a discharge certificate in Form SVLDRS-4. On that basis, the request for scheme benefits and discharge was unsustainable. Case-Laws Service Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773704