https://www.taxtmi.com/caselaws?id=450459 A Discharge Certificate issued under the SVLDRS Scheme has conclusive effect and bars subsequent adjudication for the declared period; therefore adjudicating authorities lack jurisdiction to continue proceedings absent revocation. The power to revoke or cancel a Discharge Certificate resides exclusively with the Designated Committee which verifies declarations; revocation by adjudicating officers is impermissible. Allowing adjudicating authorities to annul such certificates would disturb administrative hierarchy and risk conflicting orders. The impugned adjudication order was set aside because no revocation or cancellation by the Designated Committee had occurred, so further adjudication was prohibited. 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 SVLDRS Scheme has conclusive effect and bars subsequent adjudication for the declared period; therefore adjudicating authorities lack jurisdiction to continue proceedings absent revocation. The power to revoke or cancel a Discharge Certificate resides exclusively with the Designated Committee which verifies declarations; revocation by adjudicating officers is impermissible. Allowing adjudicating authorities to annul such certificates would disturb administrative hierarchy and risk conflicting orders. The impugned adjudication order was set aside because no revocation or cancellation by the Designated Committee had occurred, so further adjudication was prohibited. Case-Laws Service Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450459