SVLDRS - Refusing to issue the discharge certificate, on the ...

Service Tax

August 26, 2021

SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST Act - Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued under the Central Excise Act with regard to the self same subject matter - HC

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