Deemed discharge certificate under Sabka Vishwas scheme applies when payment is made and the authority misses the prescribed timeline.

Where a declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 paid the disputed amount and complied with the scheme requirements, the authority's failure to issue the discharge certificate within the prescribed time could not defeat that compliance. The designated authority was required to issue the certificate within thirty days, and non-issuance did not prevent the declarant from being treated as having obtained the discharge certificate. On those facts, the dispute was to be treated as closed and the appeal as withdrawn.

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Issues: Whether the appellant, having paid the disputed amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and not having been issued the discharge certificate within the prescribed time, was entitled to be treated as having been issued the discharge certificate and to have the appeal disposed of as withdrawn.

Analysis: The appellant had filed the declaration under the scheme and had already paid the disputed duty amount. The prescribed form reflecting discharge had not been issued within the stipulated period. On these facts, the designated authority was required to issue the discharge certificate within thirty days of the declaration, and its failure to do so could not defeat the appellant's compliance with the scheme. The Court therefore treated the scheme conditions as satisfied and accepted the legal consequence flowing from non-issuance of the discharge certificate.

Conclusion: The appellant was held entitled to the benefit of deemed issuance of the discharge certificate under the scheme, and the appeal stood disposed of as withdrawn.

Final Conclusion: Compliance with the scheme and payment of the disputed amount entitled the appellant to closure of the dispute under the legacy settlement framework.

Ratio Decidendi: Where a declarant has complied with the settlement scheme by paying the amount due and the authority fails to issue the discharge certificate within the prescribed time, the declarant is entitled to be treated as having been issued the certificate and the proceedings are liable to be treated as withdrawn.

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