https://www.taxtmi.com/caselaws?id=756239 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is confined to the declarant who files the declaration, and the discharge certificate operates only for the matter and period covered by that declaration. A director who did not independently apply under the scheme cannot claim immunity or penalty waiver merely because the company received a discharge certificate, as the company and its directors are separate legal entities and co-noticee relief is available only in the manner prescribed by the scheme. The director therefore could not be treated as a declarant, and the penalty confirmation was sustained. en-us Thu, 18 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756239 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is confined to the declarant who files the declaration, and the discharge certificate operates only for the matter and period covered by that declaration. A director who did not independently apply under the scheme cannot claim immunity or penalty waiver merely because the company received a discharge certificate, as the company and its directors are separate legal entities and co-noticee relief is available only in the manner prescribed by the scheme. The director therefore could not be treated as a declarant, and the penalty confirmation was sustained. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756239