2022 (11) TMI 95

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..... nt ORDER AJAY SHARMA: This appeal has been filed by the appellant challenging the impugned order dated 20.02.2020 passed by the Commissioner of Central Goods & Service Tax, West New Delhi in Order-in-Appeal No. 147/Central tax/Appl-II/Delhi/2019, by which the learned Commissioner without going into the merits of the matter dismissed the same as deemed to have been withdrawn. 2. I have heard le .....

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..... although applied under the said scheme but the same was withdrawn later on for the reasons best known to them. Admittedly, no payment had been made by them within the period stipulated under Section 127(5) of the Finance Act and as a result no discharge certificate in form SVLDRS-4 in terms of Section 127(8) of the Finance Act was issued to the Appellant. Unless the tax dues as pointed out by the .....

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..... gned order without going into the merits and remanding the matter back to the learned Commissioner (Appeals) to decide the appeal afresh on merits after following the principle of natural justice. The Appellant is also directed not to take unnecessary adjournments before the learned Commissioner (Appeals). 5. The appeal is accordingly allowed by way of remand. (Order pronounced in the open court .....

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