https://www.taxtmi.com/caselaws?id=764485 Once a declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 is accepted, payment is made, and a discharge certificate in Form SVLDRS-4 is issued, the dispute attains finality under Section 127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Scheme. The Department cannot later reopen the settled matter by issuing a notice referring back to the earlier show cause notice. The Madras High Court held that the attempted reopening was unsustainable and allowed the writ petition. en-us Fri, 13 Dec 2024 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764485 Once a declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 is accepted, payment is made, and a discharge certificate in Form SVLDRS-4 is issued, the dispute attains finality under Section 127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Scheme. The Department cannot later reopen the settled matter by issuing a notice referring back to the earlier show cause notice. The Madras High Court held that the attempted reopening was unsustainable and allowed the writ petition. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764485