2021 (3) TMI 1474 - AT - GST

Settlement of case under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - discharge Certificate has been issued - HELD THAT - Since the case has been settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act 2019. The appeal is disposed of as withdrawn.

Summary

The Appellate Tribunal (CESTAT Ahmedabad) addressed an appeal related to a case settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted that the concerned Commissionerate had issued a discharge certificate confirming settlement. Relying on section 127(6) of Chapter V of the Finance (No.2) Act, 2019, the tribunal held that "the appeal lying pending in this tribunal shall be deemed to have been withdrawn." Consequently, the appeal was disposed of as withdrawn.