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          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.

          <h1>Dispute resolution scheme enables one-time declaration and payment of past excise and service tax dues for immunity.</h1> The Sabka Vishwas one-time Scheme permits eligible persons to declare and pay past Central Excise and Service Tax dues in accordance with the Scheme and, subject to its terms, provides immunity from penalty, interest and related proceedings under the Central Excise Act, 1944 and Chapter V of the Finance Act, 1944; Clause 130 clarifies that benefits apply only to the specific matter and time period declared, except as expressly provided in section 123(1).

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