TaxTMI 
TaxTMI 
2026 (8) TMI 927
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.... Tax demand only to the extent of Rs. 1,43,75,615/- falling within the normal period while dropping the demand pertaining to the extended period along with consequential relief. 2. The Revenue is aggrieved by the dropping of the demand relatable to the extended period and has preferred the present appeal. 3. The respondent has opposed the appeal by submitting that after passing the impugned Order-in-Original, the entire dispute stood finally settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) and a discharge certificate under Section 127 of the Finance Act, 2019 was issued on 10.02.2020. It is further submitted that the appeal itself is not maintainable in view of Section 129 of the scheme. The respondent....
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....the respondent submits that issuance of discharge certificate under Sections 126 and 127 of the Finance Act, 2019 brings complete finality to the dispute. It is submitted that Section 129 specifically prohibits reopening of matters covered by the declaration. Reliance has been placed upon recent judgment of the Hon'ble Bombay High Court in Astute Valuers and Consultants Pvt Ltd., supra, wherein, it has been held that the issuance of discharge certificate results in complete and final settlement and proceedings relating to the same issue cannot thereafter continue. 9. It is further argued that this is the 5th Show Cause Notice issued on identical facts. Earlier notices covering previous periods had already been adjudicated. Therefore, the....
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.... intent is unmistakable. 15. The scheme has been enacted for bringing quietus to legacy disputes. Once the statutory authorities themselves accept the declaration and issue discharge certificate, the dispute reaches finality. Neither the assessee nor the Department can thereafter continue litigation relating to the same matter except in situations specifically carved out under the statute. 16. This legal position now stands authoritatively settled by the Hon'ble Bombay High Court in Astute Valuers and Consultants Pvt Ltd., supra. Hon'ble High Court, after examining Sections 126, 127 and 128 of the Finance Act, held that the issuance of discharge certificate is not merely acknowledgment of payment but constitutes full and final stateme....
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....sue by issuing the discharge certificate under this scheme: (b) the issue of the discharge certificate with respect to a matter for a time period shall not preclude the issue of a show cause notice.- (i) for the same matter for a subsequent time period; or (ii) for a different matter for the same time period; (c)in a case of voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made and proceedings under the applicable indirect tax enactment shall be instituted." A bare perusal of the above indicates that the issuance ....
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....reme Court observed that issuance of earlier notices itself demonstrates Departmental knowledge and therefore invocation of proviso to Section 11A is not sustainable. The relevant paragraph aforesaid judgment is reproduce below for ready reference: "9. Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third Show Cause Notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. We agree with the view taken in the aforesaid judgments and respectfully following the same,....