SVLDRS: Investigation must be pending on 30 June 2019 to disentitle declarant under voluntary disclosure category

Chandra Developers Private Limited Vs Union of India (Bombay High Court) Whether the commissioner could issue show cause notice when the discharge certificate has not been withdrawn by the designated committee, the enquiry was not initiated prior to 30.06.2019 (cut off date). The Hon’ble High Court of Bombay. The petitioner was a service provider. It filed declaration under the SVLDR Scheme under Voluntary Disclosure category. Form 3 was issued calling upon the petitioner to make payment. It paid. Form 4 (discharge certificate) was also issued. However, show cause notice came to be issue...