Larsen And Tubro Limited vs. The Commissioner Of Central Tax, GST, Ahmedabad South

Held

The Court held that permission to withdraw the appeal is granted. The reasoning is based on the appellant's stated intention to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which provides a mechanism for settling disputes. The Court's decision is to allow the withdrawal as prayed for by the appellant. The ratio decidendi is that an assessee opting for a statutory dispute resolution scheme like Sabka Vishwas can withdraw their pending appeal. The operative direction is that the appeal is disposed of as withdrawn. The Civil Application for stay was also disposed of as it did not survive.

Facts

The appellant, Larsen and Toubro Limited, filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order passed by the Commissioner of Central Tax, GST, Ahmedabad South. The appellant sought to withdraw the appeal. The reason for withdrawal was the appellant's decision to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, under Chapter V of the Finance Act (No. 2) Act, 2019. This scheme allows assessees to settle disputes subject to certain conditions. A connected Civil Application for stay was also disposed of as it did not survive in view of the order passed in the main appeal.

Key Issues

1. Whether the appellant is permitted to withdraw the Tax Appeal in light of their decision to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The appellant argued that they have decided to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and therefore, sought permission to withdraw the captioned appeal. The revenue or State did not record any argument in the judgment.