https://www.taxtmi.com/caselaws?id=786693 An appeal against an adjudicatory decision is treated as infructuous where identical relief under the Statutory Voluntary Disclosure Scheme was sought and a writ challenging rejection of that claim is pending before the High Court. The Tribunal applied the statutory scheme governing voluntary disclosures and recognised that pendency of the High Court proceedings renders the departmental appeal presently ineffective; consequence: dismissal as infructuous. The Tribunal nevertheless preserved procedural remedy by allowing revival/restoration of the appeal if the High Court decides adversely or if no certificate under the voluntary disclosure scheme is ultimately issued. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 17 Feb 2026 11:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786693 An appeal against an adjudicatory decision is treated as infructuous where identical relief under the Statutory Voluntary Disclosure Scheme was sought and a writ challenging rejection of that claim is pending before the High Court. The Tribunal applied the statutory scheme governing voluntary disclosures and recognised that pendency of the High Court proceedings renders the departmental appeal presently ineffective; consequence: dismissal as infructuous. The Tribunal nevertheless preserved procedural remedy by allowing revival/restoration of the appeal if the High Court decides adversely or if no certificate under the voluntary disclosure scheme is ultimately issued. Case-Laws Service Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786693