Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.

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....Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.....