Clause 134: Legal Shield for Govt Officers in Sabka Vishwas Scheme, 2019; Notice Required for Legal Actions
Clause 134 of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, provides legal protection to Central Government officers from suits, prosecutions, or legal proceedings for actions taken in good faith under the Scheme. It stipulates that no legal proceedings, except suits, can be initiated without a one-month prior written notice to the government or officer, and must be commenced within three months of the cause. Additionally, proceedings cannot be initiated against officers solely due to later detection of errors in tax calculations unless misconduct is evident. The Scheme aims to resolve past disputes related to Central Excise and Service Tax.
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