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2022 (11) TMI 95 - AT - Central ExciseRestoration of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) - appellant submits that the learned Commissioner has erred in dismissing the appeal as deemed to have been withdrawn merely because the appellant applied under SVLDRS, 2019 whereas the same has been withdrawn subsequently - HELD THAT - Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes 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 The Appellant although applied under the said scheme but the same was withdrawn later on for the reasons best known to them.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 Appellant. 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it merely on applying under SVLDRS, the learned Commissioner (Appeals) erred in dismissing the Appeal as deemed to have withdrawn. There are no other option but to set aside the impugned order without going into the merits and remanding the matter back to the learned Commissioner (Appeals) to decide the appeal afresh on merits after following the principle of natural justice - appeal allowed by way of remand.
Issues involved: Appeal against dismissal of appeal as deemed withdrawn under SVLDRS, 2019
Analysis: - The appellant challenged the order of the Commissioner of Central Goods & Service Tax, West New Delhi, which dismissed the appeal as deemed to have been withdrawn due to the appellant's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. - The appellant argued that the Commissioner erred in dismissing the appeal without considering the merits, solely based on the SVLDRS application, which was later withdrawn. - The SVLDRS was introduced to settle pending disputes related to indirect taxes. The appellant applied under the scheme but withdrew the application without making any payments within the stipulated period, leading to no discharge certificate being issued. - The Tribunal noted that without payment under SVLDRS, the dispute cannot be considered settled. The Commissioner's reliance on Section 127(6) for deemed withdrawal was deemed misplaced as it requires payment under Section 127(5), which was not claimed by the appellant. - Consequently, the Tribunal set aside the impugned order without delving into the merits and remanded the matter to the Commissioner to decide the appeal afresh on its merits, emphasizing the application of natural justice principles. - The appellant was directed not to seek unnecessary adjournments during the proceedings before the Commissioner. - The appeal was allowed by way of remand, emphasizing the need for a fresh consideration of the appeal on its merits. This detailed analysis highlights the key arguments, legal principles, and the Tribunal's decision regarding the dismissal of the appeal under SVLDRS, 2019, providing a comprehensive understanding of the judgment.
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