The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal as withdrawn as the Discharge Certificates in Form-4 were issued under the Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS).
The appellant in the present matter is Chakiat Agencies Pvt. Ltd.
SVLDRS, 2019 was introduced on 1st September 2019 with the objective of reducing litigation and disputes relating to legacy taxes namely, Central Excise and Service Tax so that taxpayers could focus on GST. The Scheme provided taxpayers relief in payment of disputed tax amounts ranging from 70% (of the tax amount) to 40%. It also provided for a full waiver of interest and penalty. The Scheme closed on 30.06.2020.
The Sabka Vishwas Scheme, 2019 is a scheme proposed in the Union Budget, 2019, and 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. The scheme will be for taxpayers who wish to close their pending disputes, with substantial relief provided by the government.
The following cases are covered under the Sabka Vishwas Scheme, 2019-
This scheme provides for a substantial relief margin on all Duty demands, ranging from 40% to 70% of the demand, except in the case of voluntary disclosure.
The Authorised Representative for the Department submitted that the appellant has availed the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, which has been accepted by the Department and Discharge Certificates in Form-4 have also been issued by the Designated Committee, which was placed on record.
A Two-Member Bench of the Tribunal comprising PA Augustin, Judicial Member and Pullela Nageswara Rao, Technical Member dismissed the present appeal as deemed to have been withdrawn.
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