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          <h1>Sabka Vishwas Scheme 2019 Resolves Legacy Tax Disputes Under Section 127; Expedites Settlement Using Form SVLDRS-2A.</h1> The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, under section 127 of the Finance (No.2) Act, 2019, and rule 6 of the corresponding rules, facilitates the resolution of legacy disputes related to central excise and service tax. It allows for written submissions, waivers of personal hearings, and adjournments. The scheme aims to expedite dispute resolution and reduce litigation by providing a mechanism for settling past disputes. Form SVLDRS-2A is used within this framework. The provisions were enacted through Notification No. 05/2019 Central Excise-NT, effective from September 1, 2019.

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