SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019

[LALIT MUNOYAT]

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

AI Summary

Scheme eligibility clarified: taxpayers with prior adjudication may withdraw appeals and declare liabilities under arrears category.
Where an adjudication order was passed prior to the Scheme cut off but an appeal was filed afterwards, the assessees may qualify to file a declaration under the Arrears Category only if they withdraw the pending appeal and provide an undertaking not to file further appeals; this relief follows updated FAQs and CBIC circularal guidance which treat withdrawal plus undertaking as the procedural condition for Scheme eligibility.