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    <title>2020 (10) TMI 636 - CESTAT KOLKATA</title>
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    <description>Where an appellant opts to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and files the required declaration forms, withdrawal of the pending appeal may be treated as appropriate. The Tribunal recorded the appellant&#039;s opt-in to the Scheme and allowed the request to withdraw the appeal, disposing of the matter. It further noted that if settlement under the Scheme ultimately fails, the appellant may seek restoration of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399662</link>
      <description>Where an appellant opts to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and files the required declaration forms, withdrawal of the pending appeal may be treated as appropriate. The Tribunal recorded the appellant&#039;s opt-in to the Scheme and allowed the request to withdraw the appeal, disposing of the matter. It further noted that if settlement under the Scheme ultimately fails, the appellant may seek restoration of the appeal.</description>
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