Performance Audit Report No. 14 of 2022 “Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019” of C&AG of India (Indirect Taxes- GST, Central Excise & Service Tax)
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Discharge certificate compliance: update withdrawn-appeal statuses and pursue unpaid voluntary disclosures under SVLDRS to protect revenue. The Board directs jurisdictional officers to pursue cases where declarants filed under Voluntary Disclosure but did not discharge liabilities, to update appellate records so discharge certificates correspond to withdrawn appeals under section 127, and to coordinate with the Office of the Pr. DG Systems & Data Management to publish a watch list of non-SVLDRS challans and resolve technical issues preventing issuance of discharge certificates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Discharge certificate compliance: update withdrawn-appeal statuses and pursue unpaid voluntary disclosures under SVLDRS to protect revenue.
The Board directs jurisdictional officers to pursue cases where declarants filed under Voluntary Disclosure but did not discharge liabilities, to update appellate records so discharge certificates correspond to withdrawn appeals under section 127, and to coordinate with the Office of the Pr. DG Systems & Data Management to publish a watch list of non-SVLDRS challans and resolve technical issues preventing issuance of discharge certificates.
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