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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:
(Author can be reached at info@a2ztaxcorp.com)
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