The Central Board of Indirect Taxes and Customs (CBIC) notified the Manual processing of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) in order to comply with the directions of the High Courts.
The Board has received the references from the CGST Zones in respect of Writ Petitions filed by aggrieved declarants before various High Courts against the decision of the concerned Designated Committees taken under SVLDRS, 2019.
The cases in which the High Court has decided in favor of the declarant and remanded the matter back to the concerned Designated Committee for fresh decision are referred to the Board for grant of permission for manual processing of the subject declaration so as to comply with the directions of the High Courts.
“In this regard, it is to inform that the O/o DG (Systems) have expressed an inability in providing the facility for electronic processing of the subject declaration and suggested for manual processing,” the circular said.
The Board has clarified that henceforth all such references for grant of approval of manual processing of the declarations need not be made to the Board and such cases can be processed manually by the concerned Designated Committees upon fulfillment of the two conditions.
Firstly, the order of the High Court has been accepted by the Concerned Commissionerate.
Secondly, the ASG/ Sd. Counsel who had represented the case before the Court has opined to accept the said order of the Court. “All such declarations that have been processed manually may be reported to the O/o DG (Systems) by the 15th day of the succeeding month, for the purpose of record,” the Board added.
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