Service Tax Demand Cannot Continue as SVLDRS Discharge Certificate Conclusively Settled Liability

Gautam Banerjee Vs Union of India And 3 Ors (Gauhati High Court) The Gauhati High Court considered a writ petition filed under Article 226 of the Constitution challenging an order dated 16.02.2022 passed by the Assistant Commissioner, GST & Central Excise, Guwahati-I Division and a subsequent appellate order dated 06.12.2022 passed by the Commissioner (Appeals), CGST. The appellate authority had rejected the petitioner’s appeal against the order confirming service tax demand and penalties. The petitioner was the proprietor of a service-providing entity for the financial year 2014-2015. A...