https://www.taxtmi.com/caselaws?id=450405 A co-noticee under the Sabka Vishwas Scheme was entitled to the same treatment as the main noticee where the latter's declaration had already been found wrongly rejected and the remanded matter treated as pending litigation from inception. Because the respondents had issued the discharge form to the main noticee on that basis, denying the petitioner the corresponding benefit was inconsistent with the scheme's object and the connected proceedings. The rejection of the petitioner's declaration was therefore unsustainable and was quashed, and the declaration was to be accepted after verification for issuance of the discharge certificate. en-us Wed, 14 Feb 2024 00:00:00 +0530 Mon, 04 Mar 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450405 A co-noticee under the Sabka Vishwas Scheme was entitled to the same treatment as the main noticee where the latter's declaration had already been found wrongly rejected and the remanded matter treated as pending litigation from inception. Because the respondents had issued the discharge form to the main noticee on that basis, denying the petitioner the corresponding benefit was inconsistent with the scheme's object and the connected proceedings. The rejection of the petitioner's declaration was therefore unsustainable and was quashed, and the declaration was to be accepted after verification for issuance of the discharge certificate. Case-Laws Service Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450405