CESTAT Closes Sequent Scientific’s Tax Appeal Under Sabka Vishwas Scheme
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the service tax appeal of Sequent Scientific Ltd. after confirming the company’s participation in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted the Department’s acceptance of the settlement and the issuance of a discharge certificate by the Designated Committee. This ruling emphasizes the binding nature of resolutions under the Sabka Vishwas Scheme for pre-GST tax disputes. The case highlights the scheme’s effectiveness in providing definitive closure to legacy tax litigations for businesses across India.
M/s. Sequent Scientific Ltd.
VERSUS
The Commissioner of Central Taxes