2020 (2) TMI 1697

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..... HELD THAT:- As per the scheme, the SVLDRS Form-3 if not issued to the appellant within a period of thirty days of filing of the declaration discharge certificate is required to be issued. As per the records, the appellant has paid the amount in dispute. In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue dischar .....

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..... pute Resolution) Scheme, 2019 and filed application for the same on 13.12.2019 with reference No. LD1312190000003 and disputed amount was Rs. 19,76,373/- as duty and same has already been paid by the appellant. It is his submission that the appellant has not received Form-4 (the discharge certificate) therefore, it is to the Bench to decide whether discharge certificate has been deemed issued to t .....

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