Legacy Tax Dispute Resolved: Appeal Dismissed Under Sabka Vishwas Scheme After Discharge Certificate Issued

CESTAT Ahmedabad dismissed an appeal under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. With no representation for the appellant and the respondent present, the Tribunal ruled that the pending appeal shall be deemed withdrawn per section 127(6) of Finance Act (No.2), 2019, after a discharge certificate was issued.

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The Appellate Tribunal (CESTAT Ahmedabad) addressed an appeal where no representation appeared for the appellant, and the respondent was represented by Shri R.K. Bhashkar. The Commissionerate of Central Goods and Service Tax submitted that the case was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with a discharge certificate issued. The Tribunal held that "since the case has been settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019." Consequently, the appeal was disposed of as withdrawn.

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