https://www.taxtmi.com/caselaws?id=777022 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration filed in the wrong category while investigation was already pending was treated as containing a material falsehood. Because voluntary disclosure was unavailable once enquiry, investigation or audit had begun, the declaration fell within the statutory exception to finality in Section 129(2)(c). The discharge certificate was therefore not conclusive, and it did not bar further proceedings where a material particular in the declaration was later found false within one year. The amount paid under the Scheme was also stated to be non-refundable under Section 130(1)(b). en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777022 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration filed in the wrong category while investigation was already pending was treated as containing a material falsehood. Because voluntary disclosure was unavailable once enquiry, investigation or audit had begun, the declaration fell within the statutory exception to finality in Section 129(2)(c). The discharge certificate was therefore not conclusive, and it did not bar further proceedings where a material particular in the declaration was later found false within one year. The amount paid under the Scheme was also stated to be non-refundable under Section 130(1)(b). Case-Laws Service Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777022