Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals. Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.
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.
Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals.
Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.
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