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Service Tax - Highlights / Catch Notes

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SVLDRS - Discharge Certificate - The adjudicating authority does ...

Case Laws     Service Tax

March 6, 2024

SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge Certificate, which is solely within the purview of the Designated Committee under SVLDRS. - Only the Designated Committee has the authority to revoke or cancel the Discharge Certificate if it finds that the declaration contains false particulars.

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