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Service Tax - Highlights / Catch Notes

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SVLDRS - Discharge Certificate - The adjudicating authority does ...


Adjudicating authority can't proceed without Designated Committee's action on SVLDRS Discharge Certificate.

March 6, 2024

Case Laws     Service Tax     HC

SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge Certificate, which is solely within the purview of the Designated Committee under SVLDRS. - Only the Designated Committee has the authority to revoke or cancel the Discharge Certificate if it finds that the declaration contains false particulars.

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