9911796707
TMI Blog2024 (6) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... eta Yadav. P.C. : 1. Since the pleadings in the petition are completed, with the consent of the parties, we decided to dispose the petition at this stage itself. 2. The issue in the matter is very short, i.e., whether in a case of voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) can any proceedings be initiated under Section 129 (2) (c) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the designated committee. 5. Subsequently, petitioner received a communication dated 9th November 2020, which is impugned in this petition, calling upon petitioner to produce the documents mentioned therein. 6. Mr. Raichandani submitted that the re-investigation or calling for further documents after issuance of discharge certificate is contrary to the purport, intent and object of the SVLDRS, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest, or penalty with respect to the matter and time period covered in the declaration; (b) the declarant shall not be liable to be prosecuted under the indirect tax enactment with respect to the matter and time period covered in the declaration; (c) no matter and time period covered by such declaration shall be reopened in any other proceeding under the indirect tax enactment. (2) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r made and proceedings under the applicable indirect tax enactment shall be instituted. Therefore, under Section 129 (2) (c) of the SVLDRS, 2019, in a case of voluntary disclosure, where any material particular furnished in the declaration is subsequently found to be false within a period of one year of issue of discharge certificate, it shall be presumed as if the declaration was never made and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Authority only refers to Section 126 (1) of the Finance (No. 2) Act, 2019 read with Rule 6 (1) of the SVLDRS, 2019 and Section 129 (2) (c) of the SVLDRS, 2019 read with Clause 8 of a Circular and straight away proceeds to say in view of the above you are requested to provided the following documents. 10. In the circumstances, as there is no finding that a material particular in the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
