Case Law Details
Case Name : U. Vijayalakshmi Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 42629 of 2018
Date of Judgement/Order : 27/02/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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U. Vijayalakshmi Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
From perusal of the documents placed on record, it is seen that Discharge Certificate in Form No. SVLDRS-4 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (‘SVLDR Scheme’ for short), 2019 has been issued to the assessee. The present appeal is therefore to be deemed as withdrawn in terms of Section 127 (6) of the Finance Act, 2019 for availing the benefit of the SVLDR Scheme.
2. In view of the above, the appeal is dismissed as deemed to be withdrawn.
(Dictated and pronounced in the open court)
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