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, ther

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