2024 (4) TMI 863

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....(Appeals) CGST, Meerut. By the impugned order following has been held:- "6. I find that the appellant, vide his letter dated 03.10.2020, as well as during the course of personal hearing, has informed that he had filed a declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for the resolution of the dispute under the said Scheme. In this regard, I find that the appellant had filed a declaration No.LD2712190003730 dated 27.12.2019 for the resolution of the dispute in respect of demand and penalties as were adjudicated vides the impugned order and against which the present appeal was filed. I further find that as per Section 127(6) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, on filing of the said ....

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....Application is allowed. 5.2 We find that no order has been passed by the Appellate Authority on the merits of the case and the appeal has been dismissed as withdrawn for the reasons that Applicant had opted for SVLDRS Scheme. As the issue was not finally settled under the said scheme and no SVLDRS-4 issued, the matter has to be considered on the merits and final decision taken. 5.3 Revenue has filed vide letter dated 28.07.2021 comments on the appeal filed by the Revenue, stating as follows: "The Commissioner (Appeals) has rightly dismissed the Appeal No. 43-ST/APPL-MRT/GZB/2019-20 DATED 10.07.2019 in terms of Section 127(6) of the SVLDRS, 2019 which may read as under- "(6) Where the declarant has filed an appeal or ....

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....eal before the appropriate court against the order of determination of amount required to be paid by the appellant under SVLDRS. (iv) Since the appellant had approached the department for settlement of dispute of the present appeal under SVLDRS, there was no need to discuss the merit of the case while dismissing the appeal, as withdrawn, in terms of Section 127(6) of SVLDRS (v) Further, since the merit of the case has not been considered by the appellate authority in the OIA No. GZB/EXCUS/000/APPL-MRT/178/20-21 dated 27.11.2020, no comments on merit of the case is warranted at this stage. However, it is added that the original adjudicating authority while adjudicating the SCN dated 28.02.2019, had considered all the facts ....

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....urther, the appellant, in response to this office letter dated 03.09.2020, has submitted a copy of the letter dated 03.10.2020 addressed to the Assistant Commissioner, CGST Division-V, Ghaziabad wherein he has requested to issue an order/ letter of rejection or acceptance as per the SVLDRS-1 filed by him." The fact about non settlement of the case under SVLDRS, was thus brought to the notice of the Commissioner (Appeal) before the dismissal of appeal. The Right of Appellant to get a decision on merits thus could not have been denied to them just for the reason that they had filed a declaration under SVLDRS, which was not accepted by the revenue authorities, and discharge certificate issued. 5.6 As the Appellate Authority has not consi....