Kerala HC Directs GST Dept to Issue SVLDRS Discharge Certificate

Geo Foundations And Structures Pvt. Ltd Vs Joint Commissioner of Central Tax & Central Excise (Kerala High Court) The Kerala High Court dealt with a writ petition filed by a works contractor seeking issuance of a discharge certificate under the Sabka Viswas (Legacy Disputes Resolution) Scheme, 2019. The dispute related to service tax assessment for the year 2006–07 under the Finance Act, 1994. An order-in-original had determined the tax liability, which the petitioner opted to settle under the 2019 Scheme. The petitioner paid the entire amount payable within the stipulated time, evidence...