Appeal deemed withdrawn under Section 127(6), Chapter V, Finance (No.2) Act 2019 after Sabka Vishwas scheme discharge CESTAT-Ahd (AT) held that because the matter was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate ...
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Appeal deemed withdrawn under Section 127(6), Chapter V, Finance (No.2) Act 2019 after Sabka Vishwas scheme discharge
CESTAT-Ahd (AT) held that because the matter was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate issued, the appeal pending before the tribunal is deemed withdrawn under section 127(6) of Chapter V of the Finance (No.2) Act, 2019. The appeal was disposed of as withdrawn.
The matter concerns an appeal before the Appellate Tribunal (CESTAT Ahmedabad) in which the appellant did not appear and the Respondent was represented. The concerned Commissionerate reported the case had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate issued. In view of that settlement, 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Vishwas (Legacy Dispute Resolution) Scheme 2019, the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019." Consequent to this legal finding, the appeal was disposed of as withdrawn.
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