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Analysis of Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019

Introduction
What is the purpose of the scheme?
Is the scheme constitutionally valid?
From when the scheme will be operational?
Till when scheme will remain operational?
What is the basic legal framework of the Scheme?
Which are the taxes, duties & cesses covered under the scheme?
Which are other indirect taxes not covered under the scheme?
What should be approach to assess viability of the Scheme?
Who can make the declaration under the scheme?
Who is the declarant?
What are the categories for which declaration can be made under the scheme?
What are the restrictions or ineligibility under the scheme?
Whether the categories under which declaration can be made are mutually exclusive?
Whether the declarant has a choice in deciding the category under which declaration can be filed?
Whether restrictions u/s 125 are qua the person or qua the case?
What is the meaning of the term “appeal”?
When appeal can be considered to have been finally heard?
Whether the cases, where the appeal has been filed on or before 30th June, 2019 but not admitted, are restricted under the litigation category?
Whether the cases where the appeal has been filed on or before 30th June but defect memo has been issued are restricted under the litigation category?
What is the recourse available to assessee if the appeal has been heard finally on or before 30th June, 2019?
Whether pending appeal can be withdrawn?
Whether a person who has filed an appeal on or after 01st July, 2019 can make a declaration under the scheme?
Whether call book cases are also covered under the scheme?
What is the meaning of the term “convicted for any offence”?
What is the meaning of the term “final hearing” in the context of show cause notice?
What is the rationale for debarring cases for an erroneous refund or refund from availing the scheme?
What are the restrictions under the enquiry, investigation or audit category?
Whether partial dues quantified on or before 30th June in an enquiry, investigation or audit can be declared under the scheme?
Whether the restriction under the enquiry, investigation or audit category should be seen qua person or qua case?
Can a person make a voluntary disclosure after being subjected to any enquiry or investigation or audit?
When can it be considered that a person is subjected to any enquiry or investigation or audit?
Whether a person who has not paid tax declared in the return can make a voluntary disclosure?
When can discharge certificate be set aside in case of voluntary disclosure?
What are the restrictions for a person who has filed an application before the Settlement Commission?
What are the restrictions with respect to excisable goods given in the Fourth Schedule to the Central Excise Act, 1944?
What is the meaning of the term “amount in arrears”?
Whether a declaration can be made for demand raised through order-in-original where time period for filing the appeal against such order has not expired?
Whether amount in arrears is to be seen as on 30th June, 2019?
Whether cases where tax has been collected but not paid can also seek relief as amount in arrears?
Whether declaration is required for seeking relief of “amount in arrears” ?
Whether the declaration can be filed for a selected matter out of multiple matters in the same case?
What are the tax dues which can be declared under the scheme?
What are the illustrations provided in the scheme with respect to tax dues?
What shall be the tax dues where the show cause notice is issued to more than one person making them jointly and severally liable?
What is the relief available under the scheme?
Where tax dues are Rs. 50 lakhs or less
Where tax dues are more than Rs. 50 lakhs
Irrespective of tax dues
What are the illustrative cases with respect to the relief?
How to compute amount in arrears for calculating the relief and the amount payable under the scheme?
Whether the limit of INR 50 lakhs for calculating tax relief should be seen case wise or person wise?
Whether the relief in respect of late fees/penalty is only limited to cases related to show cause notice?
Whether relief under the scheme for penalty can be availed by co-noticee?
Whether relief under the scheme is available where demand is only of interest?
Whether relief shall also be available for late fees?
Whether prosecution already launched would also be withdrawn under the scheme?
Whether scheme provides immunity from confiscation and redemption fine?
Whether the relief extends only to the matter and time period pertaining to the declaration?
Whether the tax reliefs granted under the scheme are discriminatory?
Can the declaration be rejected?
What is the recourse available to the declarant if the declaration is not accepted as it is by the designated committee?
Whether the declaration under the scheme would tantamount to admission of the tax position involved?
What will be the effect of the declaration on the other tax laws?
What is the procedure prescribed under the scheme?
What are the forms under the scheme?
How to file the declaration under the scheme?
Whether declaration has to be filed case wise?
Whether each return can be considered as a separate case if declaration is made for amount in arrears?
What are the contents to be filled in Form SVLDRS-1?
Whether revised declaration can be filed?
How will the declaration be verified?
What shall be the composition of the designated committee?
What is the meaning of the term “amount payable”?
When will the designated committee issue the statement of amount payable?
What are the contents of Form SVLDRS-3?
When will the appeal/reference/writ said to have been withdrawn?
How to deduct the pre-deposit / deposit to derive the amount payable?
Can a declarant get refund in case where pre-deposit / deposits exceeds the amount payable under the scheme?
Whether the amount paid on or after 5th July 2019 (not strictly as deposit / pre-deposit) can be deducted while arriving at the amount payable?
Whether relief can be claimed under the scheme pertaining to the dues already paid on or before 5th July, 2019 and matters closed?
Can the pre-deposit / deposit paid through CENVAT Credit be deducted for determining the amount payable?
Can the amount paid under the wrong head (e.g., interest and penalty as against tax) be deducted?
What happens if amount payable as estimated by the designated committee exceeds the amount declared?
Can one rectify any errors in the statement of the amount payable?
What is the time limit for paying the amount payable under the scheme?
Whether it is sufficient if the amount payable is debited in the bank account of the declarant within 30 days even if the credit to the Government account happens post the period of 30 days?
Can the amount determined as payable be paid from CENVAT Credit or Input tax credit?
Can amount payable under the scheme be paid in instalments or be delayed?
What if the amount is not paid within 30 days?
How will the discharge certificate be issued?
Is there any time limit for furnishing the proof of payment / withdrawal of writ / appeal / reference for obtaining discharge certificate?
When will the discharge certificate be issued?
What are the contents of the discharge certificate?
How shall the filing of various forms pertaining to the scheme happen online?
What shall be the consequences on issuance of discharge certificate?
Can the amount paid under the scheme be availed as input tax credit?
Can refund be sought of any amount paid under the scheme?
What are the powers granted to the Government to make the Rules?
What are the powers granted to the Board to issue orders, instructions etc.?
What are the powers granted by the Act to remove difficulties?
What are the protections available to the officers?
Table of Relevant Case Laws

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Analysis of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Analysis of Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019