Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT

The CESTAT ruled that a co-noticee can apply for a waiver of penalty under the Sabka Vishwas Scheme, 2019 if the main noticee has been issued a discharge certificate. This decision is based on the fact that the co-noticee’s liabilities are connected to the main noticee’s compliance with the scheme. The case clarifies the scope of the Sabka Vishwas Scheme for secondary parties involved in tax disputes and provides them an opportunity to seek relief in case the main noticee’s case is discharged.