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Sabka Vishwas discharge certificate for full and final settlement bars further adjudication on show-cause notice; later order set aside

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....Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT....

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Sabka Vishwas discharge certificate for full and final settlement bars further adjudication on show-cause notice; later order set aside