2020 (10) TMI 533 - AT - Service Tax

Withdrawal of appeal when declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As per the Scheme, on filing of a declaration, it is deemed that the appeals is withdrawn - HELD THAT - Taking note of the fact that the appellant has filed declaration under the said scheme, the appeals is dismissed as withdrawn with liberty for the appellant to approach the Tribunal to restore the appeals in case discharge certificate is not issued for the dispute pertaining to this appeals. Appeals dismissed as withdrawn.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the appeals filed by the appellant under the Sabka Vishwas Scheme, 2019, as the appellant had filed a declaration under the scheme, which deems the appeals withdrawn. The appellant has the liberty to approach the Tribunal to restore the appeals if a discharge certificate is not issued for the dispute.