https://www.taxtmi.com/caselaws?id=751682 A declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme did not, by itself, extinguish the statutory right of appeal where no final settlement or discharge certificate had been issued. Because the first appellate authority had not examined the dispute on merits and had treated the appeal as withdrawn only on account of the incomplete settlement attempt, that approach was unsustainable. The proper course was to restore the appeal for fresh adjudication on merits. The order dismissing the appeal as withdrawn was therefore set aside and the matter remanded. en-us Fri, 19 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 09:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751682 A declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme did not, by itself, extinguish the statutory right of appeal where no final settlement or discharge certificate had been issued. Because the first appellate authority had not examined the dispute on merits and had treated the appeal as withdrawn only on account of the incomplete settlement attempt, that approach was unsustainable. The proper course was to restore the appeal for fresh adjudication on merits. The order dismissing the appeal as withdrawn was therefore set aside and the matter remanded. Case-Laws Service Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751682