Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Declaration eligibility in legacy dispute resolution clarified: voiding of ineligible filings and specific appeals and arrears treatment.

Only eligible persons may file declarations under the Scheme; ineligible declarations made by incorrect responses are void. Appeals pending before forums other than highest courts are deemed withdrawn, including departmental appeals, while appeals or writs before the highest courts require formal departmental withdrawal applications after issuance of a discharge certificate. Each unpaid-return is a separate case; amount in arrears and tax dues are the net outstanding duty after prior payments, and relief is applied to that net amount with pre-deposits adjusted thereafter. A written binding waiver of appeal is required where a taxpayer chooses not to file an available appeal.