https://www.taxtmi.com/caselaws?id=787999 The issue concerns whether a discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS-4) precludes reopening of proceedings for the same period and matter. The article explains that where an application under SVLDRS was processed, amounts determined and paid, and a discharge certificate issued, that certificate operates to conclude the declared matter and period; summary re opening without addressing eligibility, processing and the certificate undermines the scheme's object, finality and principles of natural justice. The impugned original and appellate orders confirming demands and penalties were thus quashed and the writ petition succeeded in favour of the petitioner. 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 The issue concerns whether a discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS-4) precludes reopening of proceedings for the same period and matter. The article explains that where an application under SVLDRS was processed, amounts determined and paid, and a discharge certificate issued, that certificate operates to conclude the declared matter and period; summary re opening without addressing eligibility, processing and the certificate undermines the scheme's object, finality and principles of natural justice. The impugned original and appellate orders confirming demands and penalties were thus quashed and the writ petition succeeded in favour of the petitioner. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787999