Rejection of Form SVLDRS-1 justified if Assessee not declares all his tax dues

Chaque Jour Hr Services Pvt. Ltd. Vs. Union of India & Ors. (Delhi High Court) Section 129 nowhere contemplates fragmented settlement of tax dues. The discharge certificate issued under Section 126 with respect to the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS’) is considered to be conclusive as to the matter and the time period stated therein. Under Clause (b) Sub Section 2 to Section 129, despite issuance of discharge certificate with respect to ‘a matter’ for ‘a time period’, the department is not precluded to issue a show cause notice,...