Penalty On Co-Noticee not Sustainable on Settlement of Main Noticee Case Under SVLDRS: CESTAT [Read Order]

It was settled that once the duty demand case is settled under SVLDRS-2019,there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other co-noticees.
By Yogitha S. Yogesh - On November 11, 2024 3:34 pm - 3 mins read
CESTAT - CESTAT Ahmedabad - Under SVLDRS - SVLDRS - Penalty On Co-Noticee - Co-Noticee - Noticee Case - Main Noticee Case - Customs - taxscan

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty on co-noticee not sustainable on settlement of case of main noticee under Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019  (SVLDRS 2019).It  was settled that once the duty demand case is settled under SVLDRS-2019,there is a waiver of penalties…

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