https://www.taxtmi.com/caselaws?id=46041 For the Kar Vivad Samadhan Scheme, 1998, only a bona fide appeal, reference, or writ petition that was admitted and pending on the relevant date could support a declaration under Section 88, and Section 95(ii)(c) excluded cases lacking such pendency. A writ petition supported only by a pre-rule notice issued subject to maintainability was not treated as admitted or pending. The Court also treated a belated filing after the impugned orders had attained finality as an impermissible attempt to create artificial pendency. On that basis, the declarations were held ineligible under the Scheme and the rejection challenge failed. en-us Fri, 07 Jan 2000 00:00:00 +0530 Thu, 15 Jul 2010 14:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46041 For the Kar Vivad Samadhan Scheme, 1998, only a bona fide appeal, reference, or writ petition that was admitted and pending on the relevant date could support a declaration under Section 88, and Section 95(ii)(c) excluded cases lacking such pendency. A writ petition supported only by a pre-rule notice issued subject to maintainability was not treated as admitted or pending. The Court also treated a belated filing after the impugned orders had attained finality as an impermissible attempt to create artificial pendency. On that basis, the declarations were held ineligible under the Scheme and the rejection challenge failed. Case-Laws Central Excise Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46041