https://www.taxtmi.com/caselaws?id=797053 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme conclusively settles the declared matter and period under the Finance Act, 2019. Following acceptance of the declaration and payment of the determined amount, further duty, interest or penalty liability for the covered dispute is barred, and Revenue proceedings challenging that settlement do not survive. Extended limitation cannot be invoked where earlier show-cause notices demonstrate departmental knowledge of the assessee's accounting method, insurance-charge collection and service-tax position. Such prior knowledge negates suppression of facts, restricting any demand to the normal limitation period. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797053 A discharge certificate issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme conclusively settles the declared matter and period under the Finance Act, 2019. Following acceptance of the declaration and payment of the determined amount, further duty, interest or penalty liability for the covered dispute is barred, and Revenue proceedings challenging that settlement do not survive. Extended limitation cannot be invoked where earlier show-cause notices demonstrate departmental knowledge of the assessee's accounting method, insurance-charge collection and service-tax position. Such prior knowledge negates suppression of facts, restricting any demand to the normal limitation period. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797053