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    <title>2020 (2) TMI 1697 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI, in a judgment delivered by Hon&#039;ble Mr. Ashok Jindal, Member (Judicial), ruled on the interpretation and application of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The appellant, despite paying the disputed amount under the scheme, did not receive the discharge certificate within the required timeframe. The Tribunal held that the appellant had fulfilled the scheme&#039;s conditions and deemed the discharge certificate as issued. The appeal was disposed of under the scheme, with provision for the appellant to seek restoration if the Revenue disagrees. The judgment underscores the importance of procedural compliance and timely issuance of documents for effective dispute resolution.</description>
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    <pubDate>Mon, 17 Feb 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 1697 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=307827</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI, in a judgment delivered by Hon&#039;ble Mr. Ashok Jindal, Member (Judicial), ruled on the interpretation and application of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The appellant, despite paying the disputed amount under the scheme, did not receive the discharge certificate within the required timeframe. The Tribunal held that the appellant had fulfilled the scheme&#039;s conditions and deemed the discharge certificate as issued. The appeal was disposed of under the scheme, with provision for the appellant to seek restoration if the Revenue disagrees. The judgment underscores the importance of procedural compliance and timely issuance of documents for effective dispute resolution.</description>
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