Applicant subjected to enqiry/ investigation/ audit not eligible under SVDRS scheme

Malik Builders Vs Union of India  (Rajasthan High Court) Held that applicant, subjected to any enquiry or investigation or audit, is not eligible to make a declaration under ‘Voluntary Disclosure’ under SVLDRS Scheme Facts- Petitioner filed an online application for availing the benefit of (Sabka Vishwas) (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) on 31.12.2019. Authorities also issued the discharge certificate or full and final settlement tax dues u/s. 127 of the Finance (No.2) Act of 2019 read with Rule 9 of the SVLDRS Scheme. Later, the petitioner received a notice dated 12.10.20...