https://www.taxtmi.com/caselaws?id=307827 Where a declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 paid the disputed amount and complied with the scheme requirements, the authority's failure to issue the discharge certificate within the prescribed time could not defeat that compliance. The designated authority was required to issue the certificate within thirty days, and non-issuance did not prevent the declarant from being treated as having obtained the discharge certificate. On those facts, the dispute was to be treated as closed and the appeal as withdrawn. en-us Mon, 17 Feb 2020 00:00:00 +0530 Thu, 11 May 2023 16:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307827 Where a declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 paid the disputed amount and complied with the scheme requirements, the authority's failure to issue the discharge certificate within the prescribed time could not defeat that compliance. The designated authority was required to issue the certificate within thirty days, and non-issuance did not prevent the declarant from being treated as having obtained the discharge certificate. On those facts, the dispute was to be treated as closed and the appeal as withdrawn. Case-Laws Service Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307827