Wrongful Rejection of VCES Declaration on Renting Property Service; Section 108 Bars Reopening After Discharge Certificate Issuance.

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....Rejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - It is provided through Section 108 of Finance Act, 2013 that once a discharge certificate u/s 107(7) is issued then revenue does not have authority to reopen any proceedings in respect of declaration made - SCN and impugned proceedings are bad in law....