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 remark column of Form SVLDRS-1 was stated that the Audit Commissionerate has reported vide their letter dated 1 January 2020 that audit of the Petitioner was started on 11 December 2019...