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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether, after issuance of a Discharge Certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the adjudicating authority could proceed with adjudication for the same matter and period on the footing that the declaration contained false particulars, without prior revocation or cancellation of the certificate by the Designated Committee.
Analysis: The Scheme vests the functions of receiving the declaration, verifying it, determining the amount payable, and issuing the Discharge Certificate in the Designated Committee. Sections 125 to 129 of the Scheme make the certificate conclusive as to the matter and period covered, and the proviso in Section 129(2)(c) contemplates proceedings only where material particulars in a voluntary disclosure are found false, leading to the statutory presumption that the declaration was never made. That consequence, however, does not enlarge the powers of the adjudicating authority, whose jurisdiction under the service tax regime flows from Section 83 of the Finance Act, 1994 and Section 12E of the Central Excise Act, 1944, and does not include cancellation or disregard of a certificate issued under the Scheme. Permitting a lower authority to ignore a certificate issued by the Designated Committee would also disturb the statutory hierarchy and create conflicting proceedings on the same subject.
Conclusion: The adjudicating authority had no jurisdiction to proceed in the absence of revocation or cancellation of the Discharge Certificate by the Designated Committee, and the impugned adjudication order was liable to be set aside in favour of the assessee.
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