New scheme for end of pending litigation of Excise or service tax
Golden opportunity to settle your cases related to the erstwhile indirect tax laws. Sabka Vishwas (LDRS) can offer a resolution with heavy discounts. This scheme is going to be very useful for taxpayers. pending litigation of previous taxation laws can be resolved here.
Following benefits can be sought via this scheme.
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Litigation cases: Cases where SCN or Appeal arising out of SCN is pending as on 30.06.2019 (and final hearing has not taken place on or before 30.06.2019). In this context, the terms, namely, “appellate forum”, “departmental appeal”, “order” and “order in appeal” have been defined in section 121.
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Arrear cases: Cases where any amount in arrear is pending. The term “amount in arrears” has been defined in clause (c) of section 121.
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Investigation/Audit cases: Cases of enquiry, investigations and audit where amount has been quantified on or before 30.06.2019. The terms “audit” and “enquiry or investigation” have been defined in clauses (g) and (m) of Section 121 respectively.
- Voluntary disclosure
Various resources on this scheme are issued by CBIC.
