Discharge Certificate for full and final settlement of tax dues under section 127 of the Finance Act, 2019

Last updated: 03 May 2021

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Quick Summary

This judgement concerns a Service Tax Appeal filed by M/s. Event Crafter. The Tribunal accepted the appellant's request for withdrawal of the appeal. This was based on the receipt of a Discharge Certificate for full and final settlement of tax dues, issued under Section 127 of the Finance Act 2019 and Rule 9 of the Sabka Viswas Scheme, 2019. Consequently, the appeal has been dismissed as withdrawn.

Court :
CESTAT New Delhi

Brief :
The SVLDRL Form-4 [Discharge Certificate for full and final settlement of tax dues under section 127 of the Finance Act, 2019 read with Rule 9 of the Sabka Viswas [Legacy Dispute Resolution Sceme, 2019] has been received by e-mail dated 19th March, 2021. Keeping in view thereof and the policy under the said Scheme, the request of withdrawal is hereby accepted. Appeal stands dismissed as withdrawn.

Citation :
Service Tax Appeal No. 51409 of 2019 [SM]

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV
Service Tax Appeal No. 51409 of 2019 [SM]

[Arising out of Order-in-Appeal No. 99(SM) ST/JPR/2019 dated 14.03.2019
passed by the Commissioner (Appeals), Office of Commr. (Appeals), Jaipur]

M/s.Event Crafter …Appellant
A-4, Sardar Patel Marg,
Chomu House Circle,
C-Scheme, Jaipur-302004

VERSUS

Commissioner of Customs,
CGST & Central Excise, Jaipur …Respondent
NCRB, Statue Circle,
Jaipur – 302 005.

APPEARANCE:
Ms. Neha Somani, C.A. for the Appellant
Ms. Tamanna Alam, Authorised Representative for the Respondent

Coram: HON’BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING/ DECISION : 01/04/2021

FINAL ORDER NO. 51228/2021

RACHNA GUPTA:

The SVLDRL Form-4 [Discharge Certificate for full and final settlement of tax dues under section 127 of the Finance Act, 2019 read with Rule 9 of the Sabka Viswas [Legacy Dispute Resolution Sceme, 2019] has been received by e-mail dated 19th March, 2021. Keeping in view thereof and the policy under the said Scheme, the request of withdrawal is hereby accepted. Appeal stands dismissed as withdrawn.

[Dictated and pronounced in the open Court]

(RACHNA GUPTA)
MEMBER (JUDICIAL)

FAQ :

The Discharge Certificate is issued for the full and final settlement of tax dues under Section 127 of the Finance Act, 2019, as part of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.

The tax settlement was made possible under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.

The appeal was dismissed as withdrawn by the Tribunal.

The appeal was dismissed because the Tribunal received a Discharge Certificate confirming the full and final settlement of tax dues under the relevant scheme.