Sabka Vishwas settlement resolved pending tax disputes after payment and issuance of SVLDRS certificates, ending the appeals.

Acceptance of the assessee's applications under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, followed by payment of the required dues and issuance of SVLDRS certificates, brought the disputes to settlement. On production of the certificates showing compliance with the Scheme, the Tribunal disposed of the connected miscellaneous applications and appeals, and no further merits adjudication was recorded. The operative effect was that the pending proceedings stood resolved in view of the statutory settlement under the Scheme.

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Outcome: The appeals were disposed of after the appellants' applications under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 were accepted and the dues were paid.

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