https://www.taxtmi.com/caselaws?id=422172 A Madras HC decision on the Sabka Vishwas Legacy Dispute Resolution Scheme held that a discharge certificate could not be refused on the purely administrative ground that manual processing was unavailable, where the assessed amount had already been paid and the Designated Committee had treated the liability as nil. The court treated the refusal as inconsistent with the statutory scheme and set it aside. It also held that the connected show cause notice could not survive once the scheme payment was complete and discharge relief was otherwise due, and quashed that notice as well. The ratio emphasises that scheme benefits must be given effect and cannot be defeated by internal processing difficulties. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 09 Mar 2023 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422172 A Madras HC decision on the Sabka Vishwas Legacy Dispute Resolution Scheme held that a discharge certificate could not be refused on the purely administrative ground that manual processing was unavailable, where the assessed amount had already been paid and the Designated Committee had treated the liability as nil. The court treated the refusal as inconsistent with the statutory scheme and set it aside. It also held that the connected show cause notice could not survive once the scheme payment was complete and discharge relief was otherwise due, and quashed that notice as well. The ratio emphasises that scheme benefits must be given effect and cannot be defeated by internal processing difficulties. Case-Laws Service Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422172