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Issues: (i) Whether issuance of a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS-4) precludes reopening of proceedings and demands in respect of the same period and matter.
Analysis: The petitioner applied under SVLDRS and the application was processed, amount determined, paid and a discharge certificate (SVLDRS-4) was issued. The scheme record contains a cut-off date but administrative guidance dated 12.12.2019 indicates that cases with show cause notices issued on or after 01.07.2019 may be given an opportunity to avail the scheme subject to conditions. The order in original did not notice or deal with the issuance of SVLDRS-4 and proceeded ex parte to confirm demands and penalties. Authorities and precedent cited establish that a duly issued discharge certificate under the scheme operates to conclude the declared matter and period, and that summary re-opening without addressing eligibility, processing and the discharge certificate undermines the scheme's object and principles of finality and natural justice.
Conclusion: The order in original confirming demands and penalties and the appellate order affirming it are unsustainable; the discharge certificate issued under SVLDRS-4 bars reopening of the same matter and the writ petition succeeds in quashing the impugned orders in original and on appeal in favour of the petitioner.
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