GST & Excise Officer has no Power to Adjudicate until SVLDRS discharge Certificate Revoked by Designated Committee: Madras HC [Read Order]

The adjudicating authority cannot independently determine the falsity of particulars in the declaration given under SVLDRS.
GST & Excise Officer - Adjudicate - SVLDRS - taxscan

The Madras High Court has decided that the Joint Commissioner of GST & Central Excise cannot cannot proceed until the Sabka Vishwas Discharge Certificate Revoked by Designated Committee. The court added that the powers of the adjudicating authority’s jurisdiction is limited under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 ( SLVDRS ).   A Single…

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