Scheme Declaration Invalidated: Deliberate Tax Misreporting Leads to Rejection of Legacy Dispute Resolution Benefits

HC determined that the petitioner's declaration under SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 was invalid. The court found the declaration under "arrears category" contradictory, as the petitioner deliberately misled the system by filing incorrect tax details. The declaration was effectively a "voluntary disclosure" and thus not entitled to scheme benefits. The discharge certificate was deemed non-conclusive, allowing tax authorities to proceed with recovery actions. The court rejected the petitioner's claims, emphasizing the importance of accurate tax reporting and adherence to scheme guidelines, ultimately dismissing the petition. .....

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