{"id":51790,"date":"2025-06-25T12:55:56","date_gmt":"2025-06-25T07:25:56","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=51790"},"modified":"2025-06-25T15:48:30","modified_gmt":"2025-06-25T10:18:30","slug":"sabka-vishwas-legacy-dispute-resolution-scheme-2019-svldrs","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/sabka-vishwas-legacy-dispute-resolution-scheme-2019-svldrs\/","title":{"rendered":"Sabka Vishwas &#8211; (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS)"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><b>Sabka Vishwas -(Legacy Dispute Resolution) Scheme, 2019 Latest News<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) recently stated that revenue proceedings are not possible after the issuance of discharge certificate under SVLDRS [Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019] Scheme.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>About Sabka Vishwas -(Legacy Dispute Resolution) Scheme, 2019<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\">It was a <\/span><b>one-time amnesty scheme<\/b><span style=\"font-weight: 400;\"> proposed in the<\/span><b> Union Budget, 2019<\/b><span style=\"font-weight: 400;\">, and introduced to <\/span><b>resolve all disputes relating to <\/b><span style=\"font-weight: 400;\">the <\/span><b>erstwhile Service Tax and Central Excise Acts,<\/b><span style=\"font-weight: 400;\"> which are <\/span><b>now subsumed under GST, as well as 26 other Indirect Tax enactments.<\/b><\/li>\n<li><span style=\"font-weight: 400;\">It was introduced for<\/span><b> taxpayers who wish to close their pending disputes,<\/b><span style=\"font-weight: 400;\"> with <\/span><b>substantial relief<\/b><span style=\"font-weight: 400;\"> provided by the government.<\/span><\/li>\n<li><b>Operational Period: September 1, 2019 \u2013 December 31, 2019<\/b><\/li>\n<li><b>Objectives<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li><span style=\"font-weight: 400;\">To encourage <\/span><b>voluntary disclosure of past disputes<\/b><span style=\"font-weight: 400;\"> of Central Excise, Service Tax, and 26 other Indirect Tax Enactments.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To <\/span><b>facilitate an eligible person to declare the unpaid tax dues <\/b><span style=\"font-weight: 400;\">and <\/span><b>pay the same <\/b><span style=\"font-weight: 400;\">in accordance with the provisions of this scheme.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">To <\/span><b>provide certain immunities<\/b><span style=\"font-weight: 400;\">, <\/span><b>including penalty, interest <\/b><span style=\"font-weight: 400;\">or any other proceedings, including <\/span><b>prosecution<\/b><span style=\"font-weight: 400;\">,<\/span><b> to eligible persons who pay the declared tax due.<\/b><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-weight: 400;\">This scheme <\/span><b>provided for a substantial relief margin on all duty demands,<\/b><span style=\"font-weight: 400;\"> ranging from <\/span><b>40% to 70%<\/b><span style=\"font-weight: 400;\"> of the demand, except in the case of voluntary disclosure.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Source<\/b><span style=\"font-weight: 400;\">: <\/span><a href=\"https:\/\/www.taxscan.in\/top-stories\/revenue-proceedings-not-possible-after-issuance-of-discharge-certificate-under-svldrs-scheme-cestat-1426055\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">TAXS<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sabka Vishwas &#8211; (Legacy Dispute Resolution) Scheme, 2019 was introduced to resolve all disputes relating to the erstwhile Service Tax and Central Excise Acts, which are now subsumed under GST, as well as 26 other Indirect Tax enactments.<\/p>\n","protected":false},"author":23,"featured_media":51783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[21,1030,22,23],"class_list":{"0":"post-51790","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"tag-prelims-pointers","9":"tag-sabka-vishwas-scheme","10":"tag-upsc-current-affairs","11":"tag-upsc-prelims-current-affairs","12":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/51790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=51790"}],"version-history":[{"count":0,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/51790\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/51783"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=51790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=51790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=51790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}