CESTAT Dismisses SAAJ Group’s Appeal Under Sabka Vishwas Scheme, Citing Discharge Certificate
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the service tax appeal filed by M/s. SAAJ Group after verifying that the company had successfully availed the benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted that the Designated Committee had already issued a discharge certificate in the matter, effectively settling the dispute. This order highlights the conclusive nature of resolutions under the Sabka Vishwas Scheme, which was introduced to provide relief for pre-GST indirect tax disputes. The dismissal reinforces the scheme’s role in offering finality to legacy tax cases.
M/s. SAAJ Group
VERSUS
The Commissioner of Central Taxes