GST & Excise Officer cannot adjudicate until SVLDRS discharge Certificate revoked by Designated Committee

Padmavathi Srinivasa Vs Joint Commissioner of GST & Central Excise (Madras High Court) Conclusion: Authority / power to revoke or cancel the Discharge Certificate on the premise that the material particulars furnished in the Discharge Certificate was false, lied with the exclusive jurisdiction of the Designated Committee.” Joint Commissioner of GST & Central Excise could not proceed until the Sabka Vishwas Discharge Certificate Revoked by Designated Committee. Held: Assessee-a partnership firm involved in executing works contracts, received a show cause notice in November 2019 allegi...