Appeal cannot be dismissed for mere withdrawal of SVLDRS Application

Icon Industries Vs Commissioner, CGST (CESTAT Delhi)

Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme but the same was with

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