https://www.taxtmi.com/caselaws?id=164450 A settlement certificate under the Dispute Settlement regime could be revoked only on a substantiated finding, recorded in writing, that the applicant obtained settlement by suppressing material facts or furnishing incorrect or false particulars. The tribunal found no independent material proving suppression or falsity, and held that a mere reference to a cross-revision did not by itself bar settlement. It also held that the show-cause notice was not without jurisdiction because the relevant rule had been amended to substitute the appropriate authority with the Senior Joint Commissioner. The notice was therefore quashed. en-us Fri, 17 Apr 2009 00:00:00 +0530 Thu, 24 Apr 2014 14:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164450 A settlement certificate under the Dispute Settlement regime could be revoked only on a substantiated finding, recorded in writing, that the applicant obtained settlement by suppressing material facts or furnishing incorrect or false particulars. The tribunal found no independent material proving suppression or falsity, and held that a mere reference to a cross-revision did not by itself bar settlement. It also held that the show-cause notice was not without jurisdiction because the relevant rule had been amended to substitute the appropriate authority with the Senior Joint Commissioner. The notice was therefore quashed. Case-Laws VAT and Sales Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164450