https://www.taxtmi.com/caselaws?id=789541 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on the exclusions in Sections 124 and 125 of the Finance (No.2) Act, 2019, and relief was unavailable where a person made voluntary disclosure after being subjected to enquiry or investigation. Because summons had already been issued before payment was made, the claim fell within the statutory bar in Section 125(1)(f). The filing of an application or issuance of a form under the Scheme could not override that ineligibility. The petitioner was therefore not entitled to the Scheme benefit or to issuance of Form 4. en-us Thu, 05 Feb 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789541 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on the exclusions in Sections 124 and 125 of the Finance (No.2) Act, 2019, and relief was unavailable where a person made voluntary disclosure after being subjected to enquiry or investigation. Because summons had already been issued before payment was made, the claim fell within the statutory bar in Section 125(1)(f). The filing of an application or issuance of a form under the Scheme could not override that ineligibility. The petitioner was therefore not entitled to the Scheme benefit or to issuance of Form 4. Case-Laws Service Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789541