sabka vikas scheme

[Richa Goyal]

The Order was issued on 27.06.2019 and the appeal was filed within the appeal period. The assessee has paid 80% of the duty demand. The department wants us to file the application in the "ARREARS" category though the period of fillig the appeal has not expired and the appeal nas been filed before the due date.

Our matter should be accepted in the "LITIGATION" category as the period of filling the appeal has not expired on 30.06.2019..

Kindly guide..

AI Summary

Deemed withdrawal of appeals enables scheme declarations in litigation category despite pending appeals, preserving waiver of interest and penalty.
Where an assessee has filed an appeal, reference or reply before an appellate forum, Section 127(6) treats such proceedings as withdrawn for SVLDRS purposes, allowing filing under the litigation category; filing an appeal with a stay application or making a pre-deposit under GST appellate provisions operates as a stay and supports litigation classification. A matter is an arrear only when the appeal period has expired without an appeal or where recovery is permissible in the absence of stay. Payments made may exceed the amount determined under the scheme and no refund is provided, though interest and penalty waiver may be available.