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    <title>2021 (6) TMI 1192 - 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(Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate is issued, the pending appeal is treated as withdrawn under section 127(6) of Chapter V of the Finance (No. 2) Act, 2019. The tribunal records that once the settlement is completed under the scheme, the appeal pending before it no longer survives and is disposed of as withdrawn.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(Legacy Dispute Resolution) Scheme, 2019 and a discharge certificate is issued, the pending appeal is treated as withdrawn under section 127(6) of Chapter V of the Finance (No. 2) Act, 2019. The tribunal records that once the settlement is completed under the scheme, the appeal pending before it no longer survives and is disposed of as withdrawn.</description>
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