https://www.taxtmi.com/caselaws?id=773062 The SC addressed key issues regarding the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court held that upon issuance of a discharge certificate, both the Assessee's and Department's appeals are deemed withdrawn. The disputed amounts from both appeals must be aggregated under Section 123(A)(2) of the Finance Act, 2019. The discharge certificate conclusively settles the dispute, barring further proceedings, and reflects the legislative intent of comprehensive legacy dispute resolution. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773062 The SC addressed key issues regarding the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court held that upon issuance of a discharge certificate, both the Assessee's and Department's appeals are deemed withdrawn. The disputed amounts from both appeals must be aggregated under Section 123(A)(2) of the Finance Act, 2019. The discharge certificate conclusively settles the dispute, barring further proceedings, and reflects the legislative intent of comprehensive legacy dispute resolution. Case-Laws Service Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773062