1 CGHC010066972021 2026:CGHC:28914 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 25 of 2021 M/s Aw Xcacon 1st Wasan Lane, Korba, Distt. Korba (Chhattisgarh) Through Its Proprietor Gulshan Wasan, Aged About 33 Years, R/o Wasan Lane, Korba, Distt. Korba (Chhattisgarh), District : Korba, Chhattisgarh ... Petitioner versus 1 - Principal Commissioner Central Goods And Service Tax, Central Excise Building Tikra Para, Dhamtari Road Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 2 - Assistant Commissioner Service Tax Korba Division, Plot No. 5, Nidhibij Complex, Opp. Patidar Bhawan, T P Nagar, Korba (Chhattisgarh), Distt. Korba (Chhattisgarh), District : Korba, Chhattisgarh 3 - Superintendent (Audit) Central Goods And Service Tax, Circle- Bilaspur (Chhattisgarh), District : Bilaspur, Chhattisgarh 4 - Joint Commissioner Cgst Central Excise Building Tikra Para, Dhamtari Road, Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 5 - Union Of India Through Secretary, Department Of Revenue, Ministry Of Finance Department Of Revenue Room No. 46, North Block, New Delhi- 110001, District : New Delhi, Delhi ... Respondent(s) For Petitioner : Ms. Pragati Pandey, Advocate holding the brief of Mr. Hari Agrawal, Advocate For Respondent(s) : Mr. Abhishek Banjare, C.G.C. Digitally signed by NADIM MOHLE 2 Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 10/07/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.1. The Hon'ble Court may kindly be pleased to call for entire records of the case; and 10.2. The Hon'ble Court may kindly be pleased direct the respondent authority to issue Discharge Certificate in Form SVLDRS - 4 to the petitioner firm, and 10.3. Any other relief, which this Hon'ble Court deems fit and proper, may also be awarded to the Petitioner including the cost of the petition.” 2. Ms. Pragati Pandey, learned counsel appearing for the petitioner would submit that pursuant to Audit Memo dated 26.06.2019, the petitioner was directed to deposit a sum of Rs. 85,00,000/-. She would further submit that after the introduction of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which came into force on 21.08.2019, the dispute stood settled under the said Scheme. In pursuance thereof, the petitioner deposited an amount of Rs. 42,54,071/- (Annexure P/4). It is contended that despite the settlement and the deposit of the requisite amount, the competent authority has not issued the Discharge Certificate in Form SVLDRS-4; thus, she prays for a direction to the respondent authorities to issue the said certificate expeditiously. 3. On the other hand, Mr. Banjare, learned counsel appearing for the respondents would submit that the Discharge Certificate in Form SVLDRS-4 has already been issued in favour of the petitioner on 3 07.04.2022; thus, the grievance raised in the present petition no longer survives and the petition has consequently become infructuous. 4. Heard learned counsel for the parties and perused the documents. 5. In view of the submission made by learned counsel for the respondents that the Discharge Certificate in Form SVLDRS-4 has already been issued to the petitioner on 07.04.2022. Consequently, the writ petition is disposed of as having become infructuous. 6. However, the petitioner would be at liberty to take recourse to law. 7. Interim relief, if any, granted earlier stands vacated. No order as to costs. Sd/- Rakesh Mohan Pandey JUDGE Nadim