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: This is a peculiar case. SVLDRS declaration was filed with no amount payable, which was finally accepted by the dept also. But no Discharge Certificate was issued and the department informed the taxpayer that DC cannot be issued (as the scheme is closed) and manual issue of DC can be done only if there is a Court order! Madras HC quashes the said communication as well as the SCN issued and directs issue of Discharge Certificate. A scheme introduced to reduce litigation is creating avoidable litigation. MR.JUSTICE R.SURESH KUMAR Writ Petition No.7875 of 2022 and W.M.P.No.7875 of 2022. For Petitioner : Mr.G.Natarajan For Respondents : Mrs.Hema Muralikrishnan
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