Appellant opted for the SVLDR Scheme. Revenue accepted this by issuing Form-4 Discharge Certificate. Tribunal deemed appeal withdrawn under Finance Act 2019 and dismissed it.
Appeal dismissed as deemed withdrawn under Section 127(6) of Finance Act, 2019.
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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI
REGIONAL BENCH – COURT NO. III
Service Tax Appeal No. 41097 of 2019
(Arising out of Order-in-Appeal No. 118/2019 (CTA-I) dated 25.03.2019 passed by Commissioner of GST & Central Excise (Appeals-I), No. 26/1, Mahatma Gandhi Marg Nungambakkam, Chennai – 600 034)
Shri K. Kumar ...Appellant
(Proprietor M/s. Kumar Enterprises), No. 100, Main Road, Thirumal Nagar, Puducherry – 605 001.
Versus
Commissioner of GST and Central Excise ...Respondent Puducherry Commissionerate, No. 1, Goubert Avenue, Puducherry – 605 001.
APPEARANCE:
For the Appellant : Ms. M. Ramyakrishnan, Advocate For the Respondents : Ms. Anandalakshmi Ganeshram, Authorised Representative
CORAM:
HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)
FINAL ORDER Nos. 41426 / 2024
DATE OF HEARING : 07.11.2024 DATE OF DECISION: 07.11.2024
Order :- Per Mr. P. DINESHA
The appellant has opted for the SVLDR Scheme and has thus claimed that it has discharged the tax as applicable under the Scheme. The Revenue appears to have accepted the same and as a consequence, they have issued ‘Discharge Certificate’ in Form-4. The Ld. Authorised Representative has submitted the said Form-4 which is taken on record.
2
(Order dictated and pronounced in open court)
Sd/- Sd/- (VASA SESHAGIRI RAO) (P. DINESHA) MEMBER (TECHNICAL) MEMBER (JUDICIAL)
MK
1 issue framed by the court
Whether the appeal is deemed withdrawn upon issuance of Discharge Certificate under SVLDR Scheme.
2 provisions across 1 enactments
Shri K. Kumar
Commissioner of GST and Central Excise
P. DINESHA
VASA SESHAGIRI RAO
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
