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of HC allowed the petition, directing respondents to issue manual discharge certification in SVLDRS-Form 4. The court found that the petitioner had validly paid the prescribed amount under Section 127(5) of Finance Act, 2019 and Rule 7 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, despite the payment being recorded under a different head. The undisputed fact that the quantified amount was paid prior to the cut-off date warranted issuance of the discharge certificate, which had been improperly withheld by the respondents.
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