An assessee got the Adjudication Order by the Principal Commissioner under service tax on June 15, 2019 and he filed an appeal before the CESTAT on 13th September 2019. Is he eligible to file declaration under the above scheme..
The first FAQ provides as under:
Q7. What is the scope under the Scheme when adjudication order determining the duty/tax liability is passed and received prior to 30.06.2019, but the appeal is filed on or after 01.07.2019?
Ans. Such a person shall not be eligible to file a declaration under the Scheme.
Please provide clarification.
Thanks
Eligibility for Sabka Vishwas Scheme: Appeal Withdrawal Required for Arrears Category; Recent FAQs Boost Confidence. An assessee inquired about eligibility to file a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, after receiving an adjudication order before June 30, 2019, and filing an appeal on September 13, 2019. Experts advised that such cases are not eligible under the Litigation Category but may qualify under the Arrears Category if the appeal is withdrawn with an undertaking not to file further appeals. Concerns were raised about the risk of the declaration being rejected, leaving the appeal non-restorable. Experts reassured that recent FAQs favor eligibility, encouraging confidence in proceeding with the scheme. (AI Summary)
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