Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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.
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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