2021 (3) TMI 1453 - AT - Service Tax

Withdrawal of appeal - Settlement of dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - It is found 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Vishwas (Legacy Dispute Resolution) Scheme, 2019 the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019. The appeal is disposed of as withdrawn.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

Issues involved: Settlement under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 leading to withdrawal of appeal u/s 127(6) of Finance (No.2) Act, 2019.

Summary:
The Appellate Tribunal CESTAT AHMEDABAD, comprising HON'BLE MEMBER (JUDICIAL) MR. RAMESH NAIR and HON'BLE MEMBER (TECHNICAL) MR. RAJU, heard the case where the concerned Commissionerate of Central Goods and Service Tax provided a list of cases settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, including the present case, with discharge certificates issued. The Tribunal noted that as per section 127(6) of Chapter V of Finance (No.2) Act, 2019, cases settled under the said scheme are deemed to have been withdrawn. Therefore, the appeal pending before the tribunal was considered withdrawn due to the settlement under the Scheme. Consequently, the appeal was disposed of as withdrawn by the Tribunal. The decision was dictated and pronounced in the open court.