https://www.taxtmi.com/caselaws?id=773148 Issuance of a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 gives conclusive finality to the dispute and period covered by the declaration. Once the designated committee accepts the declaration, determines the payable amount, receives payment, and issues Form SVLDRS-4, the matter cannot be reopened in later indirect tax proceedings. Where no corrective notice is issued by the committee to revise the declaration or determine a different amount, a parallel Revenue appeal on the same tax dispute is not maintainable and no further demand survives. en-us Thu, 05 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773148 Issuance of a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 gives conclusive finality to the dispute and period covered by the declaration. Once the designated committee accepts the declaration, determines the payable amount, receives payment, and issues Form SVLDRS-4, the matter cannot be reopened in later indirect tax proceedings. Where no corrective notice is issued by the committee to revise the declaration or determine a different amount, a parallel Revenue appeal on the same tax dispute is not maintainable and no further demand survives. Case-Laws Central Excise Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773148