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2020 (2) TMI 965 - HC - Service TaxScope of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - whether the proposed confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? - HELD THAT - Prima facie, it appears to us that the respondent s legacy scheme should be broad enough to cover not only the aspect of demand of duty, but also to cover cases where goods are liable to be released upon payment of redemption fine in lieu of confiscation. Otherwise, the Scheme may itself provide only partial relief to the parties and also leave disputes unsettled thereby defeating the very object of the Scheme. The respondents are directed to examine the aforesaid aspect and place their response on record within four weeks - Rejoinder be filed before the next date. List on 10.09.2020.
Issues:
1. Whether the proposed confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Analysis: The High Court of Delhi, in a recent judgment, considered the issue of whether the proposed confiscation falls under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The court noted that the scheme should be broad enough to cover cases where goods are liable to be released upon payment of redemption fine in lieu of confiscation. The court highlighted that the scheme should not only address the demand of duty but also provide relief in cases of potential confiscation to avoid leaving disputes unsettled. The petitioner relied on a Gujarat High Court order in a similar matter, emphasizing the need for a comprehensive approach to resolving such disputes. The court directed the respondents to examine the mentioned aspect and present their response within four weeks. Additionally, the court instructed the filing of a rejoinder before the next hearing date. The case was listed for further proceedings on 10.09.2020. The judgment reflects the court's commitment to ensuring that the Sabka Vishwas Scheme effectively addresses issues related to duty demands and potential confiscations, aiming to provide comprehensive relief to the parties involved and uphold the scheme's objectives of dispute resolution.
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