Legacy dispute resolution scheme enables one-time declaration and settlement of past central excise and service tax liabilities. A one time statutory mechanism, the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, permits eligible persons to declare and pay past Central Excise and Service Tax liabilities after commencement by notification; participants who comply receive specified immunities from penalties, interest and other proceedings under the Central Excise Act, 1944 and Chapter V of the Finance Act, 1944.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Legacy dispute resolution scheme enables one-time declaration and settlement of past central excise and service tax liabilities.
A one time statutory mechanism, the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, permits eligible persons to declare and pay past Central Excise and Service Tax liabilities after commencement by notification; participants who comply receive specified immunities from penalties, interest and other proceedings under the Central Excise Act, 1944 and Chapter V of the Finance Act, 1944.
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