No Discharge Certificate issued for 2019 SVLDRS despite Payment: Kerala HC Directs Central GST & Excise Dept to Issue Certificate [Read Order]
The High Court noted that if the portal is not functional, it is the obligation of the authorities to issue a manual discharge certificate.
![No Discharge Certificate issued for 2019 SVLDRS despite Payment: Kerala HC Directs Central GST & Excise Dept to Issue Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121401-no-discharge-certificate-issued-2019-svldrs-despite-payment-taxscan.webp "No Discharge Certificate issued for 2019 SVLDRS despite Payment: Kerala HC Directs Central GST & Excise Dept to Issue Certificate [Read Order]")
The Kerala High Court recently directed the Central Goods and Services Tax (GST) and Central Excise authorities to manually issue a discharge certificate to an assessee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), after noting that the applicant had already paid the amount payable under the scheme, but was denied the statutory...
The Kerala High Court recently directed the Central Goods and Services Tax (GST) and Central Excise authorities to manually issue a discharge certificate to an assessee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), after noting that the applicant had already paid the amount payable under the scheme, but was denied the statutory certificate.
Also Read:Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]
The petitioner, Geo Foundations and Structures Pvt. Ltd. is a works contractor who instituted the present writ petition before the High Court challenging the inaction of the GST and Excise Department in issuing the discharge certificate under the SVLDRS despite complete compliance on their end.
The petitioner was subject to legacy indirect tax dues which were covered under the SVLDRS, 2019. The petitioner opted for the scheme and filed the necessary declaration and remitted the amount determined by the designated committee.
However, the authorities failed to issue the discharge certificate in the prescribed form -SVLDRS-4.
Standing counsel V.Girishkumar appearing for the Central tax department admitted that the department was unable to issue the discharge certificate as the portal created for the purpose of the 2019 SVLDRS scheme 2019 was no longer existent, rendering them unable to issue an online discharge certificate.
Justice Ziyad Rahman A.A. observed that once the declarant has paid the amount determined under the SVLDRS, the authorities are obligated to issue the discharge certificate and exonerate the petitioner from the liability therein.
The court also noted that if the portal is not functional, it is the obligation of the authorities to issue a manual discharge certificate.
Also Read:Kerala HC Grants Interim Relief against GST Levy on Group Health Insurance Premiums Paid by Union Bank Retirees [Read Order]
Accordingly, the Court directed the Central GST and Central Excise Department to manually issue the discharge certificate to the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, evidencing the settlement of the amount within a period of two months from the date of receipt of a copy of this judgment.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
