Discharge certificate under Sabka Vishwas bars reopening of the same tax period; later demand notice and order were quashed.

A discharge certificate issued in Form SVLDRS-4 under the Sabka Vishwas Scheme has conclusive effect for the covered matter and period, and bars any further demand of duty, interest or penalty for that same period. Where a later show cause notice and order-in-original seek to reopen the very same period already settled by the certificate, they are without authority of law. The order-in-original's own record that the certificate had been issued reinforces the absence of jurisdiction to proceed further. Accordingly, the later notice and order were unsustainable and liable to be quashed in favour of the assessee.

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Issues: Whether, after issuance of a discharge certificate in Form SVLDRS-4 under the Sabka Vishwas Scheme for the relevant period, the show cause notice and the order-in-original demanding further service tax, interest and penalty could be sustained.

Analysis: Section 129 of the Sabka Vishwas Scheme gives conclusive effect to a discharge certificate in respect of the matter and time period covered by it. Once such a certificate is issued, the declarant is not liable to pay any further duty, interest or penalty for that period and the same matter cannot be reopened in any other proceeding under the indirect tax enactment. The later show cause notice and the order-in-original proceeded on the very same period covered by the discharge certificate and were therefore beyond the authority of law. The recording in the order-in-original itself that the discharge certificate had already been issued reinforced the absence of jurisdiction to proceed further.

Conclusion: The subsequent show cause notice and order-in-original were unsustainable and liable to be quashed for want of jurisdiction, and the relief was in favour of the assessee.

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