https://www.taxtmi.com/caselaws?id=398712 Appeals were disposed of because the dispute on tax, interest and penalty stood settled under the SVLDRS mechanism. The assessee filed SVLDRS-1 and was issued a final settlement certificate in Form SVLDRS-4, which confirmed completion of the statutory settlement process. In view of that settlement documentation, the Tribunal treated the liabilities as concluded and did not undertake any adjudication on the merits of the underlying demand or penalties. The operative effect was that no further controversy remained for determination once the settlement was evidenced by the prescribed forms. en-us Wed, 08 Jan 2020 00:00:00 +0530 Wed, 23 Sep 2020 08:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398712 Appeals were disposed of because the dispute on tax, interest and penalty stood settled under the SVLDRS mechanism. The assessee filed SVLDRS-1 and was issued a final settlement certificate in Form SVLDRS-4, which confirmed completion of the statutory settlement process. In view of that settlement documentation, the Tribunal treated the liabilities as concluded and did not undertake any adjudication on the merits of the underlying demand or penalties. The operative effect was that no further controversy remained for determination once the settlement was evidenced by the prescribed forms. Case-Laws Service Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398712