Sabka Vishwas Scheme opt-in allowed withdrawal of pending appeal, with liberty to seek restoration if settlement fails.

Where an appellant opts to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and files the required declaration forms, withdrawal of the pending appeal may be treated as appropriate. The Tribunal recorded the appellant's opt-in to the Scheme and allowed the request to withdraw the appeal, disposing of the matter. It further noted that if settlement under the Scheme ultimately fails, the appellant may seek restoration of the appeal.

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Issues: Whether the appeal could be withdrawn in view of the appellant's opt-in to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis: The appellant placed on record that it had opted to avail the benefit of the Scheme and had filed the relevant declaration forms. In those circumstances, the request to withdraw the appeal was considered appropriate. The Tribunal also recorded that if the settlement under the Scheme ultimately failed, the appellant could seek restoration of the appeal.

Conclusion: The request for withdrawal of the appeal was allowed and the appeal stood disposed of.

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