TMI BlogRevenue Department directed to issue a discharge certificate in FORM SVLDRS-4 either manually or electronicallyX X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Department directed to issue a discharge certificate in FORM SVLDRS-4 either manually or electronically - By: - CA Bimal Jain - Central Excise - Dated:- 21-12-2021 - - The Hon ble Madras High Court in M/S. S.D. ARUN ASSOCIATES VERSUS DESIGNATED COMMITTEE, ASSISTANT COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, TUTICORIN [2021 (12) TMI 618 - MADRAS HIGH COURT ] directed the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue Department to issue a discharge certificate in FORM SVLDRS-4 either manually or electronically for the payment made by the assessee under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 ( the SVLDR Scheme ) as no tax dues are pending. Facts: This petition has been filed by M/S. S.D. Arun Associates ( the Petitioner ) to call for the records of the Revenue Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( the Respondent ) relating to the FORM SVLDRS-3 dated May 22, 2020 issued to the Petitioner for the payment already made by the Petitioner under SVLDR Scheme to settle disputes pending at various levels being disputed legacy tax levies and owing to the Goods and Services Tax ( GST ) regime and for issuance of Discharge Certificate in FORM SVLDRS-4 in accordance with SVLDR Scheme. Held: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Observed that, the affidavit filed by the Respondent drops the curtains and make it clear that the Petitioner s case is correct and the Petitioner need not have to pay tax which triggered the matter. There is no disputation or disagreement between both sides on the same. Allowed the writ petition on the basis of the affidavit filed and the articulation done by the Respondent. Directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent to issue a discharge certificate either manually or electronically within 8 weeks. (Author can be reached at info@a2ztaxcorp.com ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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