2020 (10) TMI 636 - AT - Service Tax

Permission for withdrawal of appeal - Benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - In view of the detailed submission made by the learned Advocate, the prayer for withdrawal of the appeal is allowed. However, it is made clear that in case the settlement under the Scheme fails, the appellant assessee can file an application before the Tribunal for restoration of their appeal. Appeal allowed.

Summary

Issues:
- Application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 not settled
- Withdrawal of appeal under the Scheme
- Provision for restoration of appeal if settlement fails

Analysis:
The judgment by the Appellate Tribunal CESTAT KOLKATA involved a case where the appellant had opted to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The appellant had submitted Form SVLDRS-1 and acknowledgment along with the application. However, the respondent Revenue pointed out that Form SVLDRS-4, necessary for confirming the settlement under the Scheme, had not been received. The Tribunal considered both sides' submissions and reviewed the Miscellaneous Application.

The Tribunal observed that the appellant had indeed chosen to utilize the Sabka Vishwas Scheme and had filed the Miscellaneous Application seeking withdrawal of their appeal. After considering the arguments presented by the appellant's Advocate, the Tribunal allowed the prayer for withdrawal of the appeal. Nevertheless, the Tribunal explicitly stated that if the settlement under the Scheme did not materialize, the appellant could approach the Tribunal for the restoration of their appeal. This provision ensured that the appellant had an avenue to reinstate their appeal if the settlement through the Scheme did not succeed.

In conclusion, the Tribunal disposed of the Miscellaneous Application and the appeal in accordance with the decision to allow the withdrawal. The judgment highlighted the importance of compliance with the Scheme's requirements and provided a safeguard for the appellant in case the settlement under the Sabka Vishwas Scheme did not reach a successful conclusion.