https://www.taxtmi.com/caselaws?id=784401 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 brings the covered service tax dispute to full and final settlement, so adjudication on the same demand cannot continue unless the certificate is first revoked or cancelled under the scheme. Continuing proceedings after issuance of the certificate would create parallel and conflicting orders over the same subject matter and disrupt the scheme's finality. The continuation of adjudication was therefore held impermissible, and the impugned order was set aside in favour of the assessee. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784401 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 brings the covered service tax dispute to full and final settlement, so adjudication on the same demand cannot continue unless the certificate is first revoked or cancelled under the scheme. Continuing proceedings after issuance of the certificate would create parallel and conflicting orders over the same subject matter and disrupt the scheme's finality. The continuation of adjudication was therefore held impermissible, and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784401