https://www.taxtmi.com/caselaws?id=772245 Penalty on a co-noticee could not be sustained after the main noticee obtained a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and settled the tax dues in full and final settlement. The Tribunal treated the principal settlement as removing the foundation for penal action against the co-noticee on the same demand, and held the impugned penalty order unsustainable. The resulting legal position is that, where the principal noticee has been discharged under the scheme, penalty proceedings against the co-noticee based on that settled liability cannot survive. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772245 Penalty on a co-noticee could not be sustained after the main noticee obtained a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and settled the tax dues in full and final settlement. The Tribunal treated the principal settlement as removing the foundation for penal action against the co-noticee on the same demand, and held the impugned penalty order unsustainable. The resulting legal position is that, where the principal noticee has been discharged under the scheme, penalty proceedings against the co-noticee based on that settled liability cannot survive. Case-Laws Central Excise Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772245