2025 (5) TMI 2314

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....THIBAN, MEMBER (TECHNICAL) For the Appellant : Shri Viraj Reshamvala, Advocate For the Respondent : Shri Rajiv Ranjan, Authorized Representative ORDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. The question involved in these appeals for consideration by the Tribunal, is as to whether, on completion of proceedings initiated against the main appellant under....

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.... under SVLDRS-2019, as per Scheme itself, there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other co-noticees. Some of the judgments on this issue are reproduced below: - Anil k Madani Vide Final Order No. A/87176-87178/2023 xxxx xxxx xxxx xxxx - Subhash Panchal vide Final Order No. 11014 of 2024 dated 08.05.2024 ....