Declarant subjected to audit as on 30th June 2019 is ineligible to avail benefit of SVLDR Scheme

Mindset Estate Pvt. Ltd. Vs Union of India (Bombay High Court)

Bombay High Court held that declarant making voluntary disclosure for availing benefit of SVLDR Scheme is ineligible for applying under the scheme if it was subjected to audit as on 30th June 2019.

Facts-

The Petitioner submitted declaration as per Form SVLDRS-1, which came to be rejected by the impugned communication dated 13 December 2019. In the rem

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