Revenue Department directed to issue a discharge certificate in FORM SVLDRS-4 either manually or electronically

Last updated: 17 December 2021

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Quick Summary

The Madras High Court has directed the Revenue Department to issue a discharge certificate in FORM SVLDRS-4 to M/S. S.D. Arun Associates. This follows the petitioner's successful settlement of tax disputes under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019. The court found no outstanding tax dues and ordered the certificate to be issued within eight weeks, either manually or electronically.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021] directed the Revenue 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.

Citation :
W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021

The Hon'ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021] directed the Revenue 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 ("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

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 the Respondent to issue a discharge certificate either manually or electronically within 8 weeks.

FAQ :

The petitioner, M/S. S.D. Arun Associates, sought the issuance of a discharge certificate (FORM SVLDRS-4) after settling tax disputes under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019.

The Hon'ble Madras High Court made the decision.

FORM SVLDRS-4 is a discharge certificate issued under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, confirming the settlement of tax dues.

The court allowed the writ petition and directed the Revenue Department to issue the discharge certificate within 8 weeks, either manually or electronically.

No, the court found that there were no tax dues pending for the petitioner after their settlement under the SVLDR Scheme.

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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