Removal of difficulties powers let government issue orders to implement the one-time dispute resolution scheme within a statutory time limit. Clause 133 authorises the Central Government to issue orders, not inconsistent with the Scheme, to remove difficulties in implementing the Sabka Vishwas one time dispute resolution mechanism, subject to a statutory time limit and with a requirement that such orders be laid before each House of Parliament. The Scheme compels eligible persons to declare and pay disclosed Central Excise and Service Tax dues and grants specified immunities from penalty, interest and certain proceedings for compliant declarations and payments.
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Provisions expressly mentioned in the judgment/order text.
Removal of difficulties powers let government issue orders to implement the one-time dispute resolution scheme within a statutory time limit.
Clause 133 authorises the Central Government to issue orders, not inconsistent with the Scheme, to remove difficulties in implementing the Sabka Vishwas one time dispute resolution mechanism, subject to a statutory time limit and with a requirement that such orders be laid before each House of Parliament. The Scheme compels eligible persons to declare and pay disclosed Central Excise and Service Tax dues and grants specified immunities from penalty, interest and certain proceedings for compliant declarations and payments.
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