https://www.taxtmi.com/caselaws?id=751122 A discharge certificate issued in Form SVLDRS-4 under the Sabka Vishwas Scheme has conclusive effect for the covered matter and period, and bars any further demand of duty, interest or penalty for that same period. Where a later show cause notice and order-in-original seek to reopen the very same period already settled by the certificate, they are without authority of law. The order-in-original's own record that the certificate had been issued reinforces the absence of jurisdiction to proceed further. Accordingly, the later notice and order were unsustainable and liable to be quashed in favour of the assessee. en-us Mon, 18 Mar 2024 00:00:00 +0530 Mon, 08 Apr 2024 08:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751122 A discharge certificate issued in Form SVLDRS-4 under the Sabka Vishwas Scheme has conclusive effect for the covered matter and period, and bars any further demand of duty, interest or penalty for that same period. Where a later show cause notice and order-in-original seek to reopen the very same period already settled by the certificate, they are without authority of law. The order-in-original's own record that the certificate had been issued reinforces the absence of jurisdiction to proceed further. Accordingly, the later notice and order were unsustainable and liable to be quashed in favour of the assessee. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751122