Case Law Details
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 settle their case. In this instance, the appellant had already availed this scheme and received their Discharge Certificates, signifying the end of their legal dispute with the Department. Therefore, CESTAT found that the present appeals were deemed to have been withdrawn, as the issuance of the Discharge Certificates effectively resolves the dispute.
Conclusion: The dismissal of the appeal by CESTAT Bangalore in the case of Chakiat Agencies Pvt Ltd Vs C.C., C.E., & S.T-Cochin demonstrates the effectiveness of the SVLDRS in resolving legal disputes related to excise or service tax.
FULL TEXT OF THE CESTAT BANGALORE ORDER
None appeared for the appellant. Learned AR for the Department submitted that the appellant has availed the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, which has been accepted by the Department and Discharge Certificates in Form-4 have also been issued by the Designated Committee, which are placed on record. Consequently, the present appeals are dismissed as deemed to have been withdrawn.
(Dictated & pronounced in Open Court)
