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of <h1>Appellate Tribunal dismisses cases for non-payment despite prior participation in tax amnesty scheme.</h1> <h3>M/s. Shree Vijayalakshmi Charitable Trust Versus The Commissioner of G.S.T. and Central Excise, Coimbatore</h3> The Appellate Tribunal CESTAT CHENNAI dismissed the cases due to the appellant's failure to pay the pre-deposit despite multiple opportunities and their ... Maintainability of appeal - despite three opportunities the pre-deposit is not paid - assessee has already opted for the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by filing the required applications under the said scheme - HELD THAT:- Both the cases are dismissed. The Appellate Tribunal CESTAT CHENNAI dismissed the cases as the appellant did not pay the pre-deposit despite three opportunities and had already opted for the Sabka Vishwas Scheme in 2019.
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