https://www.taxtmi.com/caselaws?id=459257 The text addresses whether a declaration under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 could be rejected on the basis that redemption fine was outside the scheme, and whether a discharge certificate had to follow. It notes reliance on the earlier Synpol Products Private Limited decision, where redemption fine was treated as covered by the scheme, and records that the departmental position was that this view had not been successfully challenged and had been accepted. On that basis, the rejection of the declaration was not sustained, and the rejection order was quashed with a direction to issue the discharge certificate subject to the Scheme's other conditions. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 06 Dec 2024 18:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459257 The text addresses whether a declaration under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 could be rejected on the basis that redemption fine was outside the scheme, and whether a discharge certificate had to follow. It notes reliance on the earlier Synpol Products Private Limited decision, where redemption fine was treated as covered by the scheme, and records that the departmental position was that this view had not been successfully challenged and had been accepted. On that basis, the rejection of the declaration was not sustained, and the rejection order was quashed with a direction to issue the discharge certificate subject to the Scheme's other conditions. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459257