https://www.taxtmi.com/caselaws?id=786412 Availment and acceptance under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, coupled with issuance of the Discharge Certificate (Form 4) by the designated committee, operates to terminate the dispute under the scheme and removes the underlying challenge. The practical legal effect is that the pending appellate proceeding is treated as deemed withdrawn and dismissed on record once the settlement is accepted and Form 4 is issued. The summary emphasises scheme acceptance and formal certification as the operative events producing final closure of the dispute. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786412 Availment and acceptance under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, coupled with issuance of the Discharge Certificate (Form 4) by the designated committee, operates to terminate the dispute under the scheme and removes the underlying challenge. The practical legal effect is that the pending appellate proceeding is treated as deemed withdrawn and dismissed on record once the settlement is accepted and Form 4 is issued. The summary emphasises scheme acceptance and formal certification as the operative events producing final closure of the dispute. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786412