2026-VIL-1121-MAD-ST
  1. Home
  2. 2026-VIL-1121-MAD-ST

SERVICE TAX High Court Cases

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Refusal to issue discharge certificate in Form SVLDRS-4 where appeal was withdrawn after closure of the Scheme - Petitioner filed declaration in Form SVLDRS-1 within time, made payments quantified under Form SVLDRS-3 before the extended date, and immediately sought withdrawal of its pending appeal before the High Court, which was permitted to be withdrawn only after the Scheme had closed, due to the Covid pandemic - Respondents rejected the request for discharge certificate on the ground that the Scheme was closed - Whether the Petitioner is entitled to a discharge certificate in Form SVLDRS-4 when payment was made in time but the withdrawal of the appeal and its intimation happened after the Scheme was closed - HELD - The object of the Scheme is to put a quietus to disputes pending for a long time. The substantial conditions are payment and withdrawal, while intimation to the authority about withdrawal is procedural in nature. Section 127(8) and Rule 9 mandate issue of the discharge certificate within thirty days of payment and submission of proof, whichever is later, the Scheme does not provide any timeline for withdrawal, and the timeline for payment has been held to be only directory - The Petitioner made the payment in time and took steps for withdrawal while the Scheme was in force, and the listing of the appeal was beyond its control and within the domain of the Court - The maxim actus curiae neminem gravabit applies, since an act of the Court shall prejudice no person - The orders of the Apex Court suspending limitation during the pandemic encompass the Scheme, so that the benefit must be extended to assessees who have made the payments - Once the requirements are completed in time by settlement of the account and withdrawal of the case, the designated committee is bound to process the request either manually or otherwise, and procedural formalities cannot be cited to deny relief when essential conditions are satisfied - The impugned orders and the consequent order reviving the demand are set aside - The designated committee is directed to process the request manually and issue the discharge certificate - The writ petition is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?