Merck Specialities Pvt. Ltd. v. Commissioner of Cgst and Central Excise-Mumbai Central
Case brief
What is this about?
The appellant filed an appeal challenging tax dues. The Department filed an application noting the appellant had applied under the Sabka Vishwas Scheme and received a discharge certificate. The Tribunal held the appeal ceases to exist.
What did the court decide?
Appeal dismissed as deemed withdrawn due to discharge certificate issued under Sabka Vishwas Scheme.