Commissioner (Appeals) wrongly dismissed SVLDRS appeal without verifying tax dues payment; review needed for proper settlement.

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....Restoration of appeal - SVLDRS - Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot be said to have settled and therefore, without looking into it merely on applying under SVLDRS, the learned Commissioner (Appeals) erred in dismissing the Appeal as deemed to have withdrawn. - AT....