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SVLDRS 2019

Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019

Latest Articles


Assessee cannot be denied relief under SVLDR Scheme for non-payment due to legal impediment

Service Tax : SC held that assessee cannot be denied relief under SVLDR Scheme for not making payment of dues in prescribed time limit due to in...

January 10, 2023 1497 Views 0 comment Print

Completion of Investigation not a Condition Precedent for Eligibility under SVLDR Scheme 2019

Excise Duty : M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Invest...

February 5, 2022 1755 Views 0 comment Print

Cases involving confiscation/ redemption fine are within ambit of SVLDRS, 2019

Finance : Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLD...

June 21, 2021 1752 Views 0 comment Print

Revolutionising Tax Dispute Resolution Schemes – A Striking Move Towards Good Governance

Income Tax : THE INTRODUCTION TO THE SCENARIO The fostering of the economic growth and development have been assured and accounted in the hands...

September 3, 2020 1650 Views 0 comment Print

An open letter to Union Minister of Finance for opening a window to pay under SVLDRS

Excise Duty : Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (...

August 20, 2020 10143 Views 4 comments Print


Latest News


Relaxation in SVLDRS Module- Due to emerging pandemic COVID-19

Excise Duty : As we all are aware that, SVLDRS was introduced with the twin objectives- First,  finalize the legacy disputes in Central Excise ...

April 12, 2020 4701 Views 1 comment Print

Sabka Vishwas Legacy Dispute Resolution Scheme- 49,534 settlements done

Excise Duty : Sabka Vishwas – Legacy Dispute Resolution Scheme  The details of total amount of funds that are locked up in cases at various q...

February 10, 2020 969 Views 0 comment Print

Sabka Vishwas date extended upto 15 Jan, taxpayers commit Rs 30627 Cr

Excise Duty : Keeping in view the response of the taxpayers to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the Central Government toda...

December 31, 2019 2013 Views 0 comment Print

CBIC reaches out to BSE members on SABKA VISHWAS Scheme

Excise Duty : Directorate General of Taxpayer Services, Mumbai Zonal Unit, Central Board of Indirect Taxes and Customs organized a Symposium on ...

December 23, 2019 552 Views 0 comment Print

Presentation by Revenue Secretary on major initiatives taken on taxation

Goods and Services Tax : Smt. Nirmala Sitharaman, Union Minister for Finance & Corporate Affairs, held a press conference on the measures taken to boost ec...

December 14, 2019 1137 Views 0 comment Print


Latest Notifications


Govt extends SVLDRS 2019 scheme till 15.01.2020

Excise Duty : Government has extended the SVLDRS as a one-time measure for a fortnight up to 15.01.2020 vide Notification No. 07/2019 Central Ex...

December 31, 2019 5022 Views 0 comment Print


Appeal cannot be dismissed for mere withdrawal of SVLDRS Application

November 17, 2022 777 Views 0 comment Print

Icon Industries Vs Commissioner, CGST (CESTAT Delhi) Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme […]

SVLDR Scheme Benefit cannot be denied for procedural technicalities

October 19, 2022 1275 Views 0 comment Print

Substantive benefit of Sabka Vishwas [Legacy Dispute Resolution] Scheme cannot be denied to the on the ground of procedural technicalities

HC direct CBIC to clarify eligibility under SVLDRS, 2019 when tax dues been paid in full

October 10, 2022 714 Views 0 comment Print

Sigma Construction Co. Vs UOI (Madhya Pradesh High Court) The issue whether in cases when  tax dues have been paid in full, are eligible under SVLDRS, 2019 for waiver of interest or not. Hon’ble High Court directed CBIC to dwell upon the question and issue a clarificatory circular/instruction so that ambiguity prevailing in the field […]

Assessee filed ST-3 return on or before 30.6.2019 and paid tax dues in full before filing application – SVLDR benefit eligible

October 6, 2022 1629 Views 0 comment Print

In cases where assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing application, declarant is eligible to avail benefit of SVLDR scheme for waiver of interest.

Treat Interest paid prior to SCN as pre-deposit for SVLDR Scheme: HC

September 19, 2022 477 Views 0 comment Print

Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court) The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application […]

SVLDRS Scheme describes total amount of duty as outstanding duty alone

September 18, 2022 972 Views 0 comment Print

Total amount of duty in clause (d) of section 123 of the 2019 Act, for SVLDRS, could only mean the total amount of outstanding duty payable by a declarant making voluntary disclosure, as it could never have been intended by the legislature that the revenue would collect and/or recover tax liability which had already been discharged by the declarant.

Applicant subjected to enqiry/ investigation/ audit not eligible under SVDRS scheme

September 13, 2022 300 Views 0 comment Print

Held that applicant, subjected to any enquiry or investigation or audit, is not eligible to make a declaration under ‘Voluntary Disclosure’ under SVLDRS Scheme

Payment from electronic cash ledger under GST for SVLDRS allowed: HC

September 6, 2022 837 Views 0 comment Print

Payment made by electronic cash ledger maintained by petitioner under CGST Act also amounts to payment through internet banking for SVLDRS: HC

SVLDRS benefit cannot be denied for Section 125 GST Enquiry notice after cut-off date

September 5, 2022 648 Views 0 comment Print

Sonjoli Construction Co. Vs Union of India (Rajasthan High Court) Petitioner submitted that the petitioner was entitled to apply under the SVLDR Scheme and he filed the timely application and deposited the due tax amount under the said Scheme. However, application filed by the petitioner has been rejected only an erroneous ground that audit had […]

Relief under SVLDRS depends on amount in arrears of duty

August 28, 2022 771 Views 0 comment Print

Held that action of Designated Committee by first deducting the amount of deposit made by petitioners during enquiry, investigation or audit and, thereafter, extending relief to the petitioners by computing the amount of tax due on the outstanding amount, is not as per the mandate of the Scheme.