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2023 (2) TMI 668 - BOMBAY HIGH COURTSVLDRS - benefits under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 denied as the petitioner was not eligible to apply as the matter was under investigation - Petitioner contends that there is no falsity in any of the declarations of the petitioner as admittedly, on 30 June 2019, there were no investigation proceedings pending against the Petitioner. HELD THAT:- Section 125 of the Act states that all persons shall be eligible to make a declaration under this Scheme except ones specified in the said section. The Petitioner had applied under the Voluntary Disclosure category. Section 125(1)(f) refers to a person making a voluntary disclosure after being subjected to any enquiry, investigation or audit, as not eligible. Even though Section 125(1)(f) does not make a specific reference to any date, the Division Benches of this Court in New India Civil Erectors Private Limited and in UCC Infrastructure Pvt. Ltd. [2022 (2) TMI 94 - BOMBAY HIGH COURT] have interpreted Section 125 to mean that the investigation must be pending as of 30 June 2019 to disentitle the declarant under voluntary disclosure category. We have not been shown any contrary decision nor been informed that these decisions have been challenged by the Revenue. From the affidavit in reply filed by the Respondents, it is clear that even the basic process of issuing notice had commenced after 30 June 2019. Absolutely nothing is placed on record as regards the cut-off date of 30 June 2019 qua the Petitioner. In light of the position that emerges on record, the Petitioner is entitled to the benefit of the legal position laid down by this Court in New India Civil Erectors Private Limited and UCC Infrastructure Pvt.Ltd. since the date 30 June 2019 is relevant even for the voluntary disclosure category. On that date the Petitioner was not subjected to any inquiry/ investigation prior to 30 June 2019. Thus, it cannot be held that the Petitioner was not eligible to apply under the Scheme. Petition allowed.
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