2022 (11) TMI 95

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....ised Representative for the respondent ORDER AJAY SHARMA: This appeal has been filed by the appellant challenging the impugned order dated 20.02.2020 passed by the Commissioner of Central Goods & Service Tax, West New Delhi in Order-in-Appeal No. 147/Central tax/Appl-II/Delhi/2019, by which the learned Commissioner without going into the merits of the matter dismissed the same as deemed t....

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....putes related to indirect taxes. The Appellant although applied under the said scheme but the same was withdrawn later on for the reasons best known to them. Admittedly, no payment had been made by them within the period stipulated under Section 127(5) of the Finance Act and as a result no discharge certificate in form SVLDRS-4 in terms of Section 127(8) of the Finance Act was issued to the Appell....