Merely for numbering appeal filed with CESTAT cannot be treated under arrears category to deny SVLDRS benefit 

R.Shanmugam Pillai & Sons Vs Designated Committee (Madras High Court) No denial of SVLDRS benefit by treating assessee under arrears category on basis of numbering of appeal and pending adjudication before CESTAT Conclusion: Even though assessee filed an appeal on 10 days prior to the cut off date before the CESTAT, therefore, on 30.06.2019, in the eye of law, there had been a litigation by way of appeal which had been filed and pending before the appellate forum, therefore, assessee was eligible to claim the benefit under the scheme by treating him under the category of “litigation”. ...