https://www.taxtmi.com/caselaws?id=309407 Where the principal noticee has obtained a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in full and final settlement of the tax dues, penalty proceedings against a co-noticee for the same matter do not survive. The Tribunal applied its earlier view that continuing a penalty claim against an accountant who was only a co-noticee would defeat the object of the Scheme. The penalty was therefore set aside and the appeal was allowed. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 31 Aug 2023 18:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309407 Where the principal noticee has obtained a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in full and final settlement of the tax dues, penalty proceedings against a co-noticee for the same matter do not survive. The Tribunal applied its earlier view that continuing a penalty claim against an accountant who was only a co-noticee would defeat the object of the Scheme. The penalty was therefore set aside and the appeal was allowed. Case-Laws Central Excise Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309407