SVLDRS doesn’t exclude taxpayers against whom investigation is not concluded

Hans Uttam Finance Limited Vs Principal Commissioner of Central Excise (Delhi High Court) Delhi High Court held that rejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on ground that investigation has not been concluded is unsustainable as SVLDRS doesn’t exclude taxpayers in respect of whom investigation is not concluded. Facts- The petitioner has filed the present petition impugning an order dated 02.03.2020, whereby its declaration dated 26.12.2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was rejected. The petitioner a...