The aim of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is to help taxpayers, including small taxpayers, in clearing the baggage of disputes under legacy taxes (Service Tax and Central Excise), which are subsumed in Goods and Service Tax. This was stated by Shri Anurag Thakur, Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Lok Sabha today.

The main components of the Scheme are dispute resolution and amnesty. The number of applications received from taxpayers, including small taxpayers, and disputes resolved as on 18.11.2019 are as under:

Application Received		Application Accepted
No.	Amount (In Crores)	No.	Amount (In Crores)
26142	16007.01	2828	162.15

*(The data on the Scheme is not being compiled State wise.)

The total number of pending cases of Central Excise and Service Tax is as under:

Year	No. of Cases
2017-18	177604
2018-19	166869
2019-20 (till Oct)	168114

The Minister stated that the Government has enhanced the monetary limits for filing of appeal by the department in Central Excise and Service Tax cases. Further, two benches in the Supreme Court and one bench each in the High Courts of Delhi, Gujarat, Mumbai and Madras have been constituted to hear taxation matters. This will help in early disposal of pending cases. The scheme is in force from 1.09.2019 till 31.12.2019.

Legacy tax dispute resolution: scheme offers dispute settlement and amnesty while raising appeal thresholds and expediting cases. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 provides a time bound mechanism combining dispute resolution and amnesty to settle legacy Central Excise and Service Tax disputes subsumed by GST from 1 September 2019 to 31 December 2019; reported application volumes and case pendency illustrate the Scheme's scope, while the Government has increased monetary limits for departmental appeals and constituted specialised judicial benches to expedite disposal.