https://www.taxtmi.com/caselaws?id=786757 Where the principal liability under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was settled, the Article explains that prior decisions establish that co-noticees cannot maintain appeals attacking personal penalties derived from the same original order; the settlement of the main appellant removes the legal basis for collateral challenges to personal penalty liability. The analysis applies those precedents to conclude that personal penalties imposed on co-noticees cannot be sustained once the principal liability has been resolved under the Scheme. en-us Thu, 21 Aug 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786757 Where the principal liability under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was settled, the Article explains that prior decisions establish that co-noticees cannot maintain appeals attacking personal penalties derived from the same original order; the settlement of the main appellant removes the legal basis for collateral challenges to personal penalty liability. The analysis applies those precedents to conclude that personal penalties imposed on co-noticees cannot be sustained once the principal liability has been resolved under the Scheme. Case-Laws Service Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786757