https://www.taxtmi.com/caselaws?id=780663 Finality of a Voluntary Compliance Encouragement Scheme, 2013 discharge certificate prevents continuation of demand proceedings for liabilities covered by an accepted declaration after payment of declared dues. Immunity from penalty, interest and further proceedings applies, subject only to the false-declaration exception. That exception requires recorded reasons and service of notice within one year of the declaration; without compliance with both requirements, alleged false disclosure cannot support reopening. The demand order and consequential bank account attachment were set aside because the discharge certificate had become conclusive. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780663 Finality of a Voluntary Compliance Encouragement Scheme, 2013 discharge certificate prevents continuation of demand proceedings for liabilities covered by an accepted declaration after payment of declared dues. Immunity from penalty, interest and further proceedings applies, subject only to the false-declaration exception. That exception requires recorded reasons and service of notice within one year of the declaration; without compliance with both requirements, alleged false disclosure cannot support reopening. The demand order and consequential bank account attachment were set aside because the discharge certificate had become conclusive. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780663