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of <h1>Sabka Vishwas Scheme Resolves Legacy Tax Dispute Through Automatic Appeal Withdrawal Under Section 127(6)</h1> <h3>Vraj Packaging Pvt Ltd. Versus C.C.E. & S.T., - Surat-i</h3> Vraj Packaging Pvt Ltd. Versus C.C.E. & S.T., - Surat-i - TMI The Appellate Tribunal (CESTAT Ahmedabad) addressed an appeal related to a case settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted that the concerned Commissionerate had issued a discharge certificate confirming settlement. Relying on section 127(6) of Chapter V of the Finance (No.2) Act, 2019, the tribunal held that 'the appeal lying pending in this tribunal shall be deemed to have been withdrawn.' Consequently, the appeal was disposed of as withdrawn.
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