Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes. The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.
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.
Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.
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