2026-VIL-1440-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - SVLDRS Discharge Certificate - Prohibition of Reopening of matter –Appellant opted for settlement under Sabka Vishwas (Legacy Dispute Resolution) Scheme and discharge certificate was issued under Section 126 and 127 of Finance Act 2019. Revenue filed appeal challenging the Order-in-Original despite issuance of statutory discharge certificate – Whether Revenue appeal survives after issuance of discharge certificate under SVLDRS and whether Section 129 prohibits reopening of matters covered by declaration – HELD – The Section 129 of Finance Act 2019 unequivocally declares that every discharge certificate issued under Section 126 shall be conclusive regarding the matter and period covered by the declaration and the declarant shall not be liable to pay any further duty, interest or penalty and that no proceedings relating to the same matter and period shall thereafter be reopened - The SVLDRS scheme has been enacted for bringing quietus to legacy disputes. Once the statutory authorities accept the declaration and issue discharge certificate, the dispute reaches finality. The issuance of discharge certificate is not merely acknowledgment of payment but constitutes full and final statement of the tax dispute. Continuation of proceedings after issuance thereof would defeat the very object of the scheme. The legal position now stands authoritatively settled by the Bombay High Court in Astute Valuers and Consultants Pvt Ltd. – The Departmental appeal filed by the Revenue is not maintainable and is dismissed
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