Issue of notice after obtaining discharge certificate under SVLDRS is untenable in law

Astute Valuers and Consultants Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that issuance of notice for demand of interest and penalty after obtaining discharge certificate under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not tenable in law. Writ disposed of, accordingly. Facts- The petitioner has preferred the present petition. The fulcrum of the issue in the present proceedings relates to the correctness and legality of the Petitioner’s case that after obtaining Discharge Certificate dated 22 February 2020 from the Respondents under the SV...