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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Discharge Certificate confirms full and final settlement of tax dues and grants immunity from further duty, interest, and prosecution.</h1> Discharge Certificate under section 127 (Finance (No.2) Act, 2019) certifies receipt of the designated committee's determined payment for full and final settlement of specified tax dues, records particulars of the matters resolved, and confirms payment. It discharges the declarant from further duty, interest or penalty and, subject to the Scheme, grants immunity from prosecution or penalty under the relevant central indirect tax enactments; records withdrawal of appeals or writs as required and notes applicability of sections 129 and 131 of the Finance (No.2) Act, 2019.

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