CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

Chakiat Agencies Pvt Ltd Vs C.C., C.E., & S.T-Cochin (CESTAT Bangalore) Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Bangalore dismissed an appeal by Chakiat Agencies Pvt Ltd against C.C., C.E., & S.T-Cochin. This dismissal was based on the fact that the appellant had already availed of the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 (SVLDRS), and Discharge Certificates in Form-4 had been issued by the Designated Committee. Analysis: Under the SVLDRS, any party with a pending dispute related to central excise or service tax can apply to set...