https://www.taxtmi.com/caselaws?id=769277 A petitioner who had already paid the quantified amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was entitled to a discharge certificate in Form SVLDRS-4. The amount specified in Form SVLDRS-3 had been paid before the cut-off date, and the record showed that the Designated Committee had already received the estimated scheme liability, even though payment was made through a manual mandate and under a different head. On that basis, non-issuance of Form SVLDRS-4 was not justified, and the representations seeking the discharge certificate required consideration. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769277 A petitioner who had already paid the quantified amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was entitled to a discharge certificate in Form SVLDRS-4. The amount specified in Form SVLDRS-3 had been paid before the cut-off date, and the record showed that the Designated Committee had already received the estimated scheme liability, even though payment was made through a manual mandate and under a different head. On that basis, non-issuance of Form SVLDRS-4 was not justified, and the representations seeking the discharge certificate required consideration. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769277