The Tribunal dismissed the appeal as withdrawn. The appellant filed Form No.SVLDRS-4, a discharge certificate for full and final settlement of tax dues under the Finance (No.2) Act, 2019 and Rule 9 of the Sabka Vishwas Scheme, 2019.
Appeal dismissed as withdrawn pursuant to filing of discharge certificate under Sabka Vishwas Scheme.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Service Tax Appeal No. 227 of 2012
(Arising out of Order-in-Appeal No. 92/Bol/2012 dated 29.03.2012 passed by Commissioner of Central Excise (Appeals), Kolkata.
M/s Saha Concern,
A-13, Abanindra Nath Bithi, Non-Company Housing Complex City Centre Durgapur-713216 (W.B.)
..Appellant VERSUS
Commissioner of Central Excise & S. Tax (Appeal), Kolkata-IV 180, Santipally, Rajdanga, Main Road, 6th Floor, Kolkata-700107.
.. ... Respondent APPERANCE :
None, for the Appellant Shri A. Roy, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. ASHOK JINDAL MEMBER (JUDICIAL) HON’BLE MR. K. ANPAZHAKAN MEMBER (TECHNICAL)
FINAL ORDER No…75506/2023
DATE OF HEARING : 30.05.2023 DATE OF DECISION : 30.05.2023
PER ASHOK JINDAL :
The Appellant has filed a copy of Form No.SVLDRS-4, which is discharge Certificate for full and final settlement of Tax Dues under Section 127 of the Finance (No.2) Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Accordingly, the Appeal of the Appellant is dismissed as withdrawn under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
(Dictated and pronounced in the open court)
Sd/- (Ashok Jindal) Member (Judicial)
Sd/(K. Anpazhakan) Member (Technical) T.K.
2 issues framed by the court
Whether an appeal is maintainable when the appellant obtained a full and final discharge certificate under the Sabka Vishwas Scheme.
Whether an appeal arising from a tax order should be dismissed as withdrawn upon filing of Form No.SVLDRS-4.
2 provisions across 2 enactments
M/s Saha Concern
Commissioner of Central Excise & S. Tax (Appeal), Kolkata-IV
Ashok Jindal
K. Anpazhakan
As recorded by the court registry
An appeal in a service tax matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
