If Designated Committee not issues SVLDRS 3 within 30 days it is a case of deemed discharge

Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi) if Designated Committee has not issued SVLDRS 3 within 30 days it is a case of deemed discharge under SVLDRS- In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue discharge certificate within a period of thirty days of filing of the declaration which they failed to do so. In view of this, I hold that the appellant has complied with the conditions of the scheme i.e. SVLDRS, 2019 and it is deemed that the discha...