Case Law Details
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 The Appellant although applied under the said scheme but the same was withdrawn later on for the reasons best known to them. Admittedly, no payment had been made by them within the period stipulated under Section 127(5) of the Finance Act and as a result no discharge certificate in form SVLDRS-4 in terms of Section 127(8) of the Finance Act was issued to the Appellant. Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot be said to have settled and therefore, without looking into it merely on applying under SVLDRS, the learned Commissioner (Appeals) erred in dismissing the Appeal as deemed to have withdrawn. The reliance placed by the learned Commissioner on section 127(6) ibid for deemed withdrawal of appeal is misplaced as that sub-section comes into play only after payment of the amount by the applicant under sub-section (5) ibid as indicated in the statement issued by the designated committee therein whereas no such payment had been claimed by the Appellant before the learned Commissioner.
In view of the facts as stated in the preceding paragraphs, I have left with no other option but to set aside the impugned order without going into the merits and remanding the matter back to the learned Commissioner (Appeals) to decide the appeal afresh on merits after following the principle of natural justice.
FULL TEXT OF THE CESTAT DELHI ORDER
This appeal has been filed by the appellant challenging the impugned order dated 20.02.2020 passed by the Commissioner of Central Goods & Service Tax, West New Delhi in Order-in-Appeal No. 147/Central tax/Appl-II/Delhi/2019, by which the learned Commissioner without going into the merits of the matter dismissed the same as deemed to have been withdrawn.
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