https://www.taxtmi.com/caselaws?id=800071 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, timely payment of the determined amount and withdrawal of a pending appeal are substantive conditions for a discharge certificate, while furnishing proof of withdrawal is procedural. Where payment and a withdrawal request were made during the Scheme's operation, delayed court listing and formal withdrawal during the COVID-19 disruption could not defeat settlement. The principle that no party should suffer from a court's act or delay required manual processing of the request. Denial of Form SVLDRS-4 and revival of the settled demand were therefore unsustainable. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800071 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, timely payment of the determined amount and withdrawal of a pending appeal are substantive conditions for a discharge certificate, while furnishing proof of withdrawal is procedural. Where payment and a withdrawal request were made during the Scheme's operation, delayed court listing and formal withdrawal during the COVID-19 disruption could not defeat settlement. The principle that no party should suffer from a court's act or delay required manual processing of the request. Denial of Form SVLDRS-4 and revival of the settled demand were therefore unsustainable. Case-Laws Service Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800071