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of <h1>Court sets aside rejection order, directs prompt processing of Discharge Certificate request.</h1> <h3>M/s. Sir Gujan Builder Versus The Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme 2019, The Deputy Commissioner Coimbatore Audit Circle II Office of Deputy Commissioner of GST and Central Excise, Coimbatore</h3> The court ruled in favor of the petitioner, setting aside the rejection order of the Discharge Certificate and the show cause notice, and directed the ... Seeking to issue a discharge certificate in form SVLDRS-4 - it is claimed that the requisite liability of more than 50 per cent of the tax dues as per the said scheme has already been paid by the petitioner - HELD THAT:- The reason cited by the respondent through the order dated 22.02.2022 that, manual process can be undertaken only pursuant to the order passed in this regard by the court of Law. The said reason cited by the respondents which is impugned herein dated 22.02.2022 is totally unsustainable as it is an internal issue of the Designated Committee under the Scheme to go for an alternative mechanism to do it either manually or otherwise. Therefore, for such process, they need not wait for an order from this Court. Nevertheless, since the order dated 22.02.2022 has been passed citing the said reason, which is under challenge in this writ petition, this Court has necessarily to show its indulgence and accordingly this Court is inclined to dispose of this writ petition - the impugned order dated 22.02.2022 is set aside and a direction is given to the Designated Committee to manually process the request of the petitioner dated 07.02.2022 and issue a Discharge Certificate and needful as indicated above shall be undertaken within four weeks from the date of receipt of a copy of this order - Petition disposed off. Issues Involved:1. Challenge to rejection of Discharge Certificate in Form-42. Delay in issuing Discharge Certificate3. Challenge to show cause notice dated 26.11.2019Analysis:Issue 1: Challenge to rejection of Discharge Certificate in Form-4The petitioner sought a Writ of Certiorarified Mandamus to quash the show cause notice issued by the 2nd respondent and direct the issuance of a discharge certificate in Form SVLDRS-4. The petitioner had paid more than 50% of the tax dues under the Sabka Vishwas Scheme, 2019, and requested the discharge certificate. However, the Designated Committee rejected the request stating that manual processing was not possible without a court order. The court held that this reason was unsustainable as the Designated Committee had the authority to process the request without waiting for a court order. Consequently, the court set aside the rejection order and directed the Designated Committee to manually process the request for the discharge certificate.Issue 2: Delay in issuing Discharge CertificateThe petitioner had completed all necessary proceedings under the Sabka Vishwas Scheme, 2019 by July 2020, with the only pending issue being the issuance of the Discharge Certificate in Form-4. Despite the petitioner's request for the certificate in February 2022, the Designated Committee rejected it, citing the need for a court order for manual processing. The court found this reasoning invalid, emphasizing that the Designated Committee had the discretion to process the request without a court order. Therefore, the court set aside the rejection order and directed the Designated Committee to process the request and issue the Discharge Certificate within four weeks.Issue 3: Challenge to show cause notice dated 26.11.2019Due to the delay in issuing the Discharge Certificate, the Revenue had issued a show cause notice dated 26.11.2019, which was challenged in the writ petition along with the rejection order of the discharge certificate. The court, upon setting aside the rejection order and directing the issuance of the Discharge Certificate, also set aside the show cause notice dated 26.11.2019. The writ petition was disposed of with these directions, and no costs were imposed.In conclusion, the court ruled in favor of the petitioner, setting aside the rejection order of the Discharge Certificate and the show cause notice, and directed the Designated Committee to process the request for the certificate promptly.
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