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    <title>2021 (4) TMI 1390 - CESTAT AHMEDABAD</title>
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    <description>Where a case is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate is issued, Section 127(6) of Chapter V of the Finance (No.2) Act, 2019 deems the pending appeal withdrawn. The Tribunal applied that statutory consequence to the appeal before it and held that no further adjudication on the merits was required. The appeal was accordingly disposed of as withdrawn.</description>
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      <description>Where a case is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate is issued, Section 127(6) of Chapter V of the Finance (No.2) Act, 2019 deems the pending appeal withdrawn. The Tribunal applied that statutory consequence to the appeal before it and held that no further adjudication on the merits was required. The appeal was accordingly disposed of as withdrawn.</description>
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