A dispute resolution cum amnesty scheme called the Sabka Vishwas Legacy Dispute Resolution Scheme is being introduced for resolution and settlement of legacy cases of Central Excise and Service Tax. The proposed Scheme covers past disputes of taxes which have got subsumed in GST namely Central Excise, Service Tax and Cesses. All persons are eligible to avail the scheme except a few exclusions including as those convicted under the act in the case for which he intends to make a declaration and those who have filed an application before the Settlement Commission.
Short title and commencement
(1) This Scheme shall be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereafter in this Chapter referred to as the “Scheme”).
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Definitions
In this Scheme, unless the context otherwise requires,—
(a ) “amount declared” means the amount declared by the declarant under section 124;
(b) “amount estimated” means the amount estimated by the designated committee under section 126;
(c) “amount in arrears” means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of—
(i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or
(ii) an order in appeal relating to the declarant attaining finality; or
(iii) the declarant having filed a return under the indirect tax enactment on or before the 30th day of June, 2019, wherein he has admitted a tax liability but not paid it;
Complete Scheme can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/Sabka-Vishwas-Legacy-Dispute-Resolution-Scheme-2019-–-Central-Excise-and-Service-Tax.pdf