Buildworth Pvt. Ltd. v. Guwahati
Case brief
What is this about?
The Customs, Excise & Service Tax Tribunal dismissed an appeal as withdrawn, as the appellant filed a discharge certificate under Section 127 of the Finance (No.2) Act, 2019 read with Rule 9 of the Sabka Vishwas Scheme, 2019, settling all tax dues.
What did the court decide?
The appeal is dismissed as withdrawn in terms of Section 127 of the Finance (No.2) Act, 2019 and Rule 9 of the Sabka Vishwas Scheme, 2019.