Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 exclusions do not extend to cases involving confiscation or redemption fine. Redemption fine imposed in lieu of confiscation forms part of the amount recoverable under the applicable indirect tax law and cannot be separated from the duty demand for Scheme eligibility. A departmental communication treating redemption fine as excluded was inconsistent with the statutory Scheme. Accordingly, inclusion of redemption fine in an SVLDR-1 declaration does not by itself make the declarant ineligible; a rejected declaration must be treated as eligible and considered on merits in accordance with law.....