2021 (4) TMI 1395 - AT - Central Excise

Withdrawal of appeal - concerned Commissionerate of Central Goods and Service Tax submitted a list of cases including the present case which have been settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and discharge certificate has been issued - 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Vishwas (Legacy Dispute Resolution) Scheme, 2019 the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019. The appeal is disposed of as withdrawn.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

The Appellate Tribunal CESTAT Ahmedabad, presided over by Hon'ble Members Mr. Ramesh Nair (Judicial) and Mr. Raju (Technical), addressed an appeal involving the Central Goods and Service Tax. The appellant was represented by Advocate Shri Jigar Shah, while the respondent was represented by Superintendent Shri V. Lukose.

The tribunal noted that the case in question had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and a discharge certificate had been issued. In accordance with section 127(6) of Chapter V of the Finance (No.2) Act, 2019, cases settled under this scheme are deemed withdrawn. Consequently, the tribunal ordered that the appeal be disposed of as withdrawn. The decision was dictated and pronounced in open court.