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It is the contention of the petitioner that under Section 129(1) of the Finance Act, 2019, after the issuance of discharge certificate, notice of recovery under GST could not have been issued.

SVLDR Scheme -- The petitioner challenged the SCN dated 28th September, 2020 vide which an amount of GST due was stated to be recovered. The petitioner counsel submitted that the petitioner of its own had applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, in the "arrears" category i.e. he owed arrears of GST to the respondents, and deposited the said arrears and discharge certificate was issued to him; however subsequently the impugned show cause notice for the same period has been issued, demanding further amounts from the petitioner towards CGST. After issuance of discharge certificate under Section 129(1) of the Finance Act, 2019, such notice could not have been issued. The counsel for the respondents submitted that the case of the petitioner is covered by Section 129(2)(b) of the Finance Act, 2019. The show cause notice, though relating to the same period to which the discharge certificate relates, is for a different matter which was not disclosed by the petitioner and was discovered subsequently. Held that:-The Hon’ble Court issued notice and listed it on 15th March, 2021.
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