https://www.taxtmi.com/caselaws?id=764485 The court held that the Show Cause Notice issued to the petitioner was invalid concerning matters settled under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The petitioner, having received a Discharge Certificate, was deemed to have settled the disputed tax liabilities, including ineligible CENVAT credit and service tax under the reverse charge mechanism. The court concluded that the Discharge Certificate precluded any further action by the Department on these settled matters, thereby nullifying the need for recovery of associated penalties and interest. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764485 The court held that the Show Cause Notice issued to the petitioner was invalid concerning matters settled under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The petitioner, having received a Discharge Certificate, was deemed to have settled the disputed tax liabilities, including ineligible CENVAT credit and service tax under the reverse charge mechanism. The court concluded that the Discharge Certificate precluded any further action by the Department on these settled matters, thereby nullifying the need for recovery of associated penalties and interest. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764485