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of <h1>Sabka Vishwas Scheme 2019: Resolve Legacy Disputes in Central Excise and Service Tax, Section 125 Details Eligibility and Relief.</h1> The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, provides a framework for resolving legacy disputes related to central excise and service tax. Eligibility for filing declarations is defined under Section 125, with automated systems preventing ineligible filings, although incorrect responses may bypass this. The scheme allows for the deemed withdrawal of appeals, including departmental ones, and outlines procedures for cases with unpaid duties across multiple returns. Relief calculations under Section 124 consider net outstanding amounts after pre-deposits. The scheme also covers cases where duty is paid without interest and clarifies conditions under which voluntary disclosures are barred post-enquiry. Cases under appeal or adjudication before June 30, 2019, are excluded, but may qualify under arrears once finality is reached.
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