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Issues: Whether a dispute covered by the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 and concluded by issuance of a discharge certificate could thereafter be reopened by the Department.
Analysis: The petitioner had declared arrears under the Scheme, the declaration was acknowledged, and Form SVLDRS-3 was issued. After payment, a discharge certificate in Form SVLDRS-4 was issued, which is the final certificate contemplated under Section 127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. Once such final discharge certificate is issued, the matter attains finality and the settled dispute cannot be unsettled by a subsequent departmental notice referring back to the earlier show cause notice.
Conclusion: The attempt to reopen the settled dispute was not sustainable, and the challenge to the notice succeeded.
Final Conclusion: The writ petition was allowed because the dispute stood concluded under the legacy dispute resolution scheme and could not be reopened after issuance of the discharge certificate.
Ratio Decidendi: Once a discharge certificate is issued under the legacy dispute resolution scheme after acceptance of the declaration and payment, the settled tax dispute attains finality and cannot be reopened by the Department.
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