https://www.taxtmi.com/caselaws?id=450459 A Discharge Certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is conclusive for the matter and period covered, and the adjudicating authority cannot ignore or nullify it on the allegation of false particulars. The Scheme assigns verification, determination, and issuance of the certificate to the Designated Committee, and any consequence arising from false disclosure must operate within that statutory framework. The service tax adjudicating authority therefore lacked jurisdiction to continue adjudication for the same period without prior revocation or cancellation of the certificate by the Designated Committee, and the impugned adjudication order was set aside. en-us Fri, 23 Feb 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450459 A Discharge Certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is conclusive for the matter and period covered, and the adjudicating authority cannot ignore or nullify it on the allegation of false particulars. The Scheme assigns verification, determination, and issuance of the certificate to the Designated Committee, and any consequence arising from false disclosure must operate within that statutory framework. The service tax adjudicating authority therefore lacked jurisdiction to continue adjudication for the same period without prior revocation or cancellation of the certificate by the Designated Committee, and the impugned adjudication order was set aside. Case-Laws Service Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450459