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Informative

Penalty on Co-Noticee not Sustainable when Main Case Settled under SVLDRS: CESTAT

Update / Judgement Date

20 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The CESTAT ruled that a penalty on a co-noticee is not sustainable when the main case is settled under the SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme). This clarifies the implications of the SVLDRS on related penalty proceedings. The ruling ensures that taxpayers who settle their disputes under the scheme are not subjected to further penalties.