https://www.taxtmi.com/caselaws?id=411494 The court set aside the order-in-original and directed the issuance of a discharge certificate under the Sabka Vishwas Scheme. It held that the refusal based on subsequent transitional credit claims was beyond the Scheme's scope. The court also ruled that once the petitioner paid the amount as per the Scheme, adjudication proceedings under the Central Excise Act were invalid. However, the eligibility of transitional credit under the GST Act was upheld, remanding the matter for further adjudication. en-us Mon, 16 Aug 2021 00:00:00 +0530 Wed, 24 May 2023 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411494 The court set aside the order-in-original and directed the issuance of a discharge certificate under the Sabka Vishwas Scheme. It held that the refusal based on subsequent transitional credit claims was beyond the Scheme's scope. The court also ruled that once the petitioner paid the amount as per the Scheme, adjudication proceedings under the Central Excise Act were invalid. However, the eligibility of transitional credit under the GST Act was upheld, remanding the matter for further adjudication. Case-Laws Service Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411494