Sabka Vishwas settlement declaration cannot end appeal rights where no final discharge certificate or settlement is issued.

A declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme did not, by itself, extinguish the statutory right of appeal where no final settlement or discharge certificate had been issued. Because the first appellate authority had not examined the dispute on merits and had treated the appeal as withdrawn only on account of the incomplete settlement attempt, that approach was unsustainable. The proper course was to restore the appeal for fresh adjudication on merits. The order dismissing the appeal as withdrawn was therefore set aside and the matter remanded.

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Issues: Whether an appeal could be treated as withdrawn under Section 127(6) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 when the settlement was not finally concluded, and whether the matter should be remanded for decision on merits.

Analysis: The appeal before the first appellate authority had not been decided on merits; it had been dismissed as withdrawn only because the appellant had filed a declaration under the Scheme. The declaration had not culminated in settlement or issuance of the discharge certificate, and the appellant's right to have the dispute adjudicated on merits could not be defeated merely on the basis of an incomplete or lapsed attempt at settlement. Since the merits were never examined, the proper course was to restore the appeal to the appellate authority for fresh consideration.

Conclusion: The appeal could not be treated as finally withdrawn on the facts of the case, and remand for adjudication on merits was warranted.

Final Conclusion: The order dismissing the appeal as withdrawn was set aside and the dispute was sent back for decision on merits.

Ratio Decidendi: Where a settlement declaration under the Sabka Vishwas scheme has not resulted in final settlement, the statutory right of appeal survives and the appeal cannot be rejected solely as withdrawn without consideration on merits.

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