TaxTMI 
TaxTMI 
Performance Audit Report No. 14 of 2022 “Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019” of C&AG of India (Indirect Taxes- GST, Central Excise & Service Tax)
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....ssioner/ Commissioner of CGST & CE (All), 4. [email protected] Madam/ Sir, Subject: Performance Audit Report No. 14 of 2022 "Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019" of C&AG of India (Indirect Taxes- GST, Central Excise & Service Tax)-reg. The Performance Audit Report No. 14 of 2022 "Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019" of C&AG of India (Indirect Taxes-GST, Central Excise & Service Tax) which was tabled in Parliament on 21.12.2022, has made certain observations about implementation of the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) (the 'Scheme'), settlement of cases, realization of tax dues and internal control mechanisms. 2. Briefly, the Audit has, in....
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....equisites and made payments in time. 4. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019), notified by the Finance Act (No.2), 2019, was an Amnesty-cum- Dispute Settlement Scheme, which provided one time opportunity to the tax payer to settle the tax dispute and avail tax relief. Four categories of cases - Litigation, Arrears, Investigation/Enquiry/Audit and Voluntary Disclosure were identified/covered in the scheme. The process was fully automated for electronic filling of declarations, communication of amount payable, personal hearing, payment of tax dues and issue of discharge certificate through SVLDRS portal. Designated Committees were appointed in commissionerates who were the appropriate authority for verificat....
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....ew of the observations made by the Audit, it is again directed that appropriate action may be taken in all the cases where the declarant has filed declaration under 'voluntary disclosure' category but did not make the payment under the scheme. A list of all such cases has already been circulated to the field formations by the O/o Pr. DG Systems & Data Management. In all other cases also, such as the declarations filed under litigation, investigation, enquiry or audit, or arrears category, where Discharge Certificates could not be issued, especially due to non-payment of the estimated payable amount, or were rejected by the Designated Committees, necessary action to safeguard interests of revenue needs....
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....ed that in certain cases, Commissionerates have expressed their inability to update the status of such cases. This position can not be accepted. Commissionerates must coordinate with the Registry or Departments' AR or verify the status of each case pending with the Tribunal from its website. Similarly, the list of cases pending with Commissioner (Appeals) must also be updated. Accordingly, it is directed to identify all such cases, where discharge certificates have been issued but are still showing pending with CESTAT or Commissioner (Appeals), in coordination with the respective legal/appellate forum and update the status of the said cases as withdrawn with respective legal/appellate forums. Further,....
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....n all such cases, the jurisdictional officers may file for withdrawal of departmental appeals in SC or HC, if not done already and may coordinate with the assessee/ declarant regarding appeals filed by them and pending in SC or HC, to expedite processing of such declarations so that discharge certificate is issued in such cases and these may reach a logical conclusion. 5.3.3 In respect of the cases settled under the scheme but still shown as pending at legal forums, the jurisdictional Pr. Chief Commissioner/ Chief Commissioner of the zone may devise a mechanism to monitor such cases and ensure compliance to the Audit observations/ recommendations. 5.4 Audit has recommended that the Department must ve....