TMI Blog2023 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the Respondents that for the category of voluntary disclosure under Section 125 of the Finance Act, there is no mention to the date of 30 June 2019, and have held that, by adopting liberal interpretation, it will have to be held that the pendency of the investigation/enquiry on 30 June 2019 referred to Section 125 of the Act of 2019 is also relevant for the voluntary disclosure category under Section 125 (1)(f)(i) of the Act of 2019. The impugned rejections of the declarations filed by the Petitioner on 15 January 2020 under the Scheme of 2019 are quashed and set aside. The Respondents will process the declarations filed by the Petitioner for the years 2015-16, 2016-17 and 2017-18 as per law and pass necessary orders within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t into force by the Finance Act, 2019. 5. The Petitioner filed declarations under the scheme for the Financial Years 2015-16, 2016-17 and 2017-18 under the category Voluntary Disclosure . The Designated Committee under the act rejected the declaration by issuing Form SVLDRS-1 with the remark, It is a voluntary disclosure, but the investigation is still on . On 19 December 2019, the Designated Committee rejected the declaration SVLDRS-1 filed on 19 November 2019 for the year 2015-16 on the ground Ineligible for Voluntary Disclosure under Section 125 (1)(f)(i) of the Finance Act, 2019 . The Petitioner made representation to the Joint Commissioner, CGST and Central Excise, Belapur. 6. The Petitioner was permitted to file a fresh decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of this Court in the case of M/s. New India Civil Erectors Pvt. Ltd. v/s. Union of India and Ors. WP(L) No. 989.20 dtd. 12 March 2021 which is followed by the Division Bench in the case of UCC Infrastructure Pvt. Ltd. v/s. Union of India and Ors. WP 574.22 dtd. 31 Jan. 2022, wherein the view is taken by this Court that under the voluntary disclosure category also, the investigation should be pending as of 30 June 2019, and the declarant cannot be denied the benefit of the scheme if the inquiry or investigation is initiated post 30 June 2019. 10. The learned Counsel for the Respondents submitted that Section 125 of the Finance Act, 2019 clearly stipulates that the date 30 June 2019 is the only relevant date only for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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