https://www.taxtmi.com/caselaws?id=449224 Rejection of a co-noticee's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not stand where the main noticee's declaration had already been accepted and a discharge certificate issued. The Court held that the stated ground for refusal was factually incorrect on the admitted record, because the company's own declaration had been processed under the scheme. A later departmental instruction also supported processing such matters by the designated committee without Board reference. The rejection was set aside and the declaration was remanded to the designated committee for fresh consideration on the correct facts. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 08 Feb 2024 08:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449224 Rejection of a co-noticee's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not stand where the main noticee's declaration had already been accepted and a discharge certificate issued. The Court held that the stated ground for refusal was factually incorrect on the admitted record, because the company's own declaration had been processed under the scheme. A later departmental instruction also supported processing such matters by the designated committee without Board reference. The rejection was set aside and the declaration was remanded to the designated committee for fresh consideration on the correct facts. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449224