https://www.taxtmi.com/caselaws?id=773062 Settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 becomes conclusive once a discharge certificate is issued, and no further proceedings continue on the settled dispute. Where both the assessee's appeal and the Department's appeal were covered by the scheme and the designated committee determined the tax dues, the pending appeals did not survive for adjudication. The Department's appeal stood dismissed as deemed withdrawn, and the assessee's appeal stood withdrawn in consequence of the statutory settlement mechanism. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773062 Settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 becomes conclusive once a discharge certificate is issued, and no further proceedings continue on the settled dispute. Where both the assessee's appeal and the Department's appeal were covered by the scheme and the designated committee determined the tax dues, the pending appeals did not survive for adjudication. The Department's appeal stood dismissed as deemed withdrawn, and the assessee's appeal stood withdrawn in consequence of the statutory settlement mechanism. Case-Laws Service Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773062