This Tax Alert summarizes a recent circular [1]
issued by Central Board of Indirect Taxes and Customs (CBIC) on Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019.
Apart from reiterating the importance and benefits,
the circular clarifies on few more issues arising out of the provisions of the
scheme. Circular also provides instructions to the officers to make the scheme
a success and ensure its smooth implementation.
The key clarifications are as follows:
• If a person has been issued a show cause
notice (SCN) for erroneous refund, they will still be eligible to file
declaration for other disputed cases under the scheme.
• The dispute relating to only penalty or late
fee pending before appellate forum shall also be eligible under the scheme.
• Ineligibility under the scheme for finally
heard matters in appeal shall not apply in cases where the hearings are
rescheduled after the final hearing due to new bench, change in officer or any
other reason.
• Cases where proceedings before the Settlement
Commission are abated, shall be covered under the scheme, provided the
eligibility is otherwise established. Further, any pending appeals, reference
or writ petition filed against or any arrears emerging out of the orders of the
Commission are also eligible under the scheme.
Clarification issued by the government on eligibility
of cases of penalty/ late fee pending before the appellate authority is likely
to benefit the taxpayers, considering the quantum of such litigation.
More such clarification may be expected from the CBIC
basis practical and technical difficulties faced by the taxpayers in the
process of filing the declarations.
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