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        Bills

        Sabka Vishwas Legacy Dispute Resolution Scheme - FINANCE (No.2) BILL, 2019

        5 July, 2019

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        Sabka Vishwas Legacy Dispute Resolution Scheme

        S. No.

        Details of the proposal

        Clause of Finance (No.2) Bill, 2019

        1

        A dispute resolution cum amnesty scheme called the Sabka Vishwas Legacy Dispute Resolution Scheme is being introduced for resolution and settlement of legacy cases of Central Excise and Service Tax 

        [119-134]  

         

         

         

         

        Dispute resolution amnesty scheme introduced to settle legacy central excise and service tax cases under the Finance Bill. The Finance (No.2) Bill, 2019 introduces a Sabka Vishwas Legacy Dispute Resolution Scheme, a dispute resolution cum amnesty mechanism to resolve and settle legacy Central Excise and Service Tax cases through provisions in clauses 119-134 of the Bill, establishing a time bound framework for admission and settlement of eligible legacy disputes.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Dispute resolution amnesty scheme introduced to settle legacy central excise and service tax cases under the Finance Bill.

                              The Finance (No.2) Bill, 2019 introduces a Sabka Vishwas Legacy Dispute Resolution Scheme, a dispute resolution cum amnesty mechanism to resolve and settle legacy Central Excise and Service Tax cases through provisions in clauses 119-134 of the Bill, establishing a time bound framework for admission and settlement of eligible legacy disputes.


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