Under Direct Tax Vivad Se Vishwas Act Designated Authority Cannot Reopen Assessment After Issuing Final Certificate: Delhi High Court

In a significant judgment, the Delhi High Court has ruled in favor of S A N Garments Manufacturing Private Limited, addressing the issue of reopening a concluded settlement under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). The case revolves around the issuance of a modified certificate by the Designated Authority, which the court found to be without the authority of law. Case Background: Reassessment and Appeal The…