Sabka Vishwas scheme settlement acceptance and Form 4 discharge certificate result in appeal treated as withdrawn and dismissed

Availment and acceptance under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, coupled with issuance of the Discharge Certificate (Form 4) by the designated committee, operates to terminate the dispute under the scheme and removes the underlying challenge. The practical legal effect is that the pending appellate proceeding is treated as deemed withdrawn and dismissed on record once the settlement is accepted and Form 4 is issued. The summary emphasises scheme acceptance and formal certification as the operative events producing final closure of the dispute.

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Issues: (i) Whether the appeal should be dismissed as deemed to have been withdrawn following the appellant's availment of the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of Discharge Certificate (Form-4) by the Designated Committee.

Issue (i): Whether the appeal is to be dismissed as deemed withdrawn on account of acceptance under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of Form-4 Discharge Certificate.

Analysis: The record shows that the appellant availed the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019. The Department accepted the availment and the Designated Committee issued the Discharge Certificate in Form-4, which has been placed on record. The tribunal treated these facts as operative for the present appeal.

Conclusion: The appeal is dismissed as deemed to have been withdrawn; this conclusion is against the appellant and therefore in favour of the Revenue.

Final Conclusion: The tribunal's decision effects final termination of the present appeal by dismissal on account of the settlement under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019.

Ratio Decidendi: Acceptance of settlement under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 and issuance of the Discharge Certificate (Form-4) by the Designated Committee results in dismissal of the appeal as deemed withdrawn.

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