https://www.taxtmi.com/caselaws?id=783342 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was conclusive for the covered matter and period, so later show cause notices demanding further interest were inconsistent with the scheme's finality and were set aside. The court also held that a declaration filed under the wrong scheme category did not defeat substantive eligibility where the taxpayer was otherwise entitled to relief and the mistake was merely clerical or classificatory. The declaration could be treated under the correct category, preserving the scheme benefit and preventing denial of settlement relief on a technical error. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783342 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was conclusive for the covered matter and period, so later show cause notices demanding further interest were inconsistent with the scheme's finality and were set aside. The court also held that a declaration filed under the wrong scheme category did not defeat substantive eligibility where the taxpayer was otherwise entitled to relief and the mistake was merely clerical or classificatory. The declaration could be treated under the correct category, preserving the scheme benefit and preventing denial of settlement relief on a technical error. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783342