Where appeals are withdrawn from the appellate forum, and the declarant is declared to be ineligible under the Vivad se Vishwas by DA at the stage of determination of amount payable under section 5(1) or, amount determined by DA is at variance of amount declared by declarant and declarant is not agreeable to DA’s determination of amount payable, then whether the appeals are automatically reinstated or a separate application needs to be filed for reinstating the appeal before the appellate authorities ?

Vivad se Vishwas: Appeals Not Reinstated if Declarant Ineligible or Disagrees with Amount

When appeals are withdrawn under the Vivad se Vishwas scheme and the declarant is deemed ineligible or disagrees with the determined amount, the appeals are not automatically reinstated. No appeal needs to be withdrawn before the certificate is granted by the Designated Authority (DA). After the certificate is issued, the appellant must withdraw any pending appeal, writ, or special leave petition and provide proof of withdrawal along with payment intimation to the DA. In cases involving arbitration, conciliation, or mediation, similar proof of withdrawal must be submitted.