https://www.taxtmi.com/caselaws?id=787999 Discharge certificates issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 conclude the declared dispute for the relevant matter and period. Where the application was processed, the determined amount was paid, and SVLDRS-4 was issued, subsequent confirmation of demands and penalties without considering the certificate, eligibility, or scheme processing defeats finality and natural justice. Administrative guidance permits eligible cases involving show cause notices issued on or after 1 July 2019 to access the scheme subject to conditions. Reopening the settled matter is barred, and the orders confirming and affirming the demands are quashed. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787999 Discharge certificates issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 conclude the declared dispute for the relevant matter and period. Where the application was processed, the determined amount was paid, and SVLDRS-4 was issued, subsequent confirmation of demands and penalties without considering the certificate, eligibility, or scheme processing defeats finality and natural justice. Administrative guidance permits eligible cases involving show cause notices issued on or after 1 July 2019 to access the scheme subject to conditions. Reopening the settled matter is barred, and the orders confirming and affirming the demands are quashed. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787999